Study On Enterprise's Intellectual Capital Accounting

American eminent scholar Eaton had ever predicted:we are convinced that our country's highest economic interests will not depend primarily on natural resources but on the creation of our compatriots intelligence in the near future.Eaton's prediction become a reality:on the one hand,with the wave of economy globalization and the development of information technology,knowledge economy is rising as a new economic form;on the other hand,Facing the severe tests of a financial crisis and the soaring prices of the energy and mineral resources,the world economy show signs of stagflation risks.On the background,knowledge had become the most important parts of production fators instead of labor and land.And intellectual capital which is the core of knowledge win unprecedented attention as an important means of value creation.Enterprises promote "people-oriented"business philosophy and vigorously strengthen the R & D and innovation, and also they put intellectual capital into the firm's strategic height.As a reaction of economic activity,accounting environment determines the theory content of the accounting structure.What kind of accounting environment, there is what kind of accounting theory.And the existing framework of accounting theory is based mainly on industrial economy and the logical starting point is"financial wage labor",so they cannot reflect the changes of accounting environment and the important value contribution of this intangible resources, and thus the usefulness of the information provided by the comprises is corresponding lower,which is not conducive to the stakeholders to make the right decision. Although domestic and foreign scholars are aware of this, intellectual capital research is still in the initial stage,from concept to measure and then to the final report have not yet reached a consensus view,which will not form a complete intellectual capital accounting system.The purpose of this paper is to propose some useful discussion in intellectual capital accounting theory and constract a measurement model,therefore,intellectual capital accounting research are actively explored.Firstly, based on previous theoretical research on intellectual capital, we proposed accounting definition and the overall composition of the structural model of intellectual capital,secondly we analysis the objective necessity of the formation of intellectual capital accounting.Thirdly drawing on the theoretical framework of traditional accounting,we study from the accounting recognition, accounting measurement, accounting records to accounting reports and other aspects.Finally,case study is used to test the the feasibility and effectiveness of the intellectual accounting framework and set up a preliminary intellectual capital accounting framework.