The Research On The Disclosure Of Intellectual Capital Information

This paper researches on the developed countries modes and analyzes the china's current situation, and then concludes that currently about disclosure of china's intellectual capital information; the main problem is lack of a standard framework for the disclosure of accounting information. So the paper studied the need for building a framework of intellectual capital information and the characteristics of our country accounting information disclosure. Summing up our corporate intellectual capital information for the contents of the disclosure and accounting information. On this basis, construct our corporate framework for the disclosure of intellectual capital information. The framework emphasizes on the disclosure of the content, the means, the objective, and the principle. From these aspects, establishing the basis of the intellectual capital information disclosure, and also researching on the index system of intellectual capital information, qualitative information disclosure table, and improving on the intellectual capital information report. And in the end, this paper will devise the intellectual capital information framework for the certified public accountants, making the framework turning out more vividly.This paper have two objectives, primary objective is to establish a framework of intellectual capital information to solve the current problems which exist in the disclosure of information of intellectual capital; a further objective is to promote intellectual capital information in the accounting application and the establishment of a intellectual capital information to provide theoretical support for information disclosure system. In short, to improve the government leading role and to strength supervising is the key of framework practice; on the other hand, social responsibility, education and accounting standards research is the most important fact of improving on intellectual capital information disclosure.