Study Of High-tech Companies Intellectual Capital Accounting Issues

With the coming of knowledge-economy, the functions of intellectual-capital in the operation and development of a company are becoming stronger and stronger, especially to high-technical companies. Because there are many kinds of obstacles and problems in the recognition and measure of intellectual-capital are not concluded in the system of accounting and report. Therefore, how to build up intellectual-capital accounting system, and how to disclose the information about intellectual-capital to people out of company are become an important study project in current accounting field. After summarizing the achievements of the scholars at home and abroad, the paper discussed primarily how to build an intellectual-capital accounting system. Based on developing the intellectual-capital, intellectual-capital's accounting recognition, its calculation model and methods were analyzed, and whether the calculation methods be fit for high-technical companies also was discussed. To intellectual-capital accounting's operation and disclosure information, in the paper, author designed the accounting subjects and accounting operation model about intellectual-capital. On the other hand, the original accounting reports and tables include intellectual-capital information were put forward. The designation and improvement of intellectual-capital information disclosure will have an very effective influence on the embodying a of high-technical companies' self-value.