High-tech Enterprise Knowledge Assets Accounting Research

21st century is the knowledge economical time. The knowledge economy is one kind of economic form based on the knowledge resources and it is also one kind of economy led by knowledge. In the knowledge economical time, the leading status and the strategic function of the knowledge, knowledge resources are day by day obvious. The national durative development and the enterprise's survival mainly depend on their ability to receive, to use, to disseminate and to transform the knowledge and the information. According to statistics, more than 50% of national GDP in the main members of world OECD has already been based on knowledge. The high new technical industry, whose foundation is knowledge concentrated technology, has become the prop industry in the knowledge economical time, the main fountainhead for a nation or an area to gain long-term competition superiority and the propeller of the social economy's durative development. The high new technical industry has proposed the challenge to traditional accounting. How to weigh the property value of the high new technical enterprise and establish one set of complete accounting methods systems has the extremely important theory significance and the future application value. However, at present the research to high and new technical enterprise at home and abroad is still at the starting stage, far from forming one set of recognized and practical theory methods. From now on it will arouse more experts and scholar's widespread interest and positive participation. In our country, the research of the knowledge economy mainly concentrates on the risk investment, the capital operation and the market strategy. But nobody has talked elaborately about how to adapt to the request of knowledge economy and establish one set of complete accounting systems in the high new technical enterprise. This thesis proposes my own research attainment, with emphasis on elaborating the calculation methods of the knowledge property in the high new technical enterprise, which is also called intangible asset and the human resources. On the basis of comparing with the present calculation method, I propose the content, which needs reforming, and obtain the corresponding accounting form system. The research of this thesis used the essential method of accounting measuresand the caIcuIation, the statisticaI anaIysis method and the reIated economicmodel. and as far as possibIe used the quantification target and method,strengthened its operabiIity. At the same time, on the basis of synthesizingtheory research, I profited from the domestic and fOreign researchachievement. l went to the high new technica[ enterprise many times forthe investigation and systematicaIly eIaborat6d theory and the method ofknowIedge property accounting in the high new technical enterprise.When writing this thesis, l used many new viewpoints at home and abroadfor reference and earnestIy Iistened to my tutor'S vaIued suggestions. Imade every effort to write one thesis, which has the certain theory depth andthe appIication value. But in view of the faCt that high new technicalenterprise knowIedge property accounting studies is the brand-new content,in addition to my Iimited knowIedge, I'm ready for the further discusses andconsuItation. Hope to get aIl the teachers' support and the criticism points.