Research On Intellectual Capital Information Disclosure

Twenty-first century is the times of knowledge economy, which is different from traditional agriculture economy and industry economy. Under this background, intellectual capital and knowledge management become hot topic in business field. How to deal with and reduce the great distance between the market value and book value of an enterprise becomes the common problem to research into that all the enterprises face. Up to now, the research of intellectual in china is just theory study, and there lacks a unified intellectual capital reporting system for different enterprises. In order to help companies report intellectual capital systematically and completely, then provide efficient information for shareholders and managers of these companies, this thesis will use the foreign researches on intellectual capital report as reference and consider the actuality and the feature of the information reporting system of Chinese companies to design a new intellectual capital reporting system for these companies.Firstly, according to the research on the status quo of intellectual reporting in Chinese companies, this thesis concludes that it is necessary to construct an intellectual capital reporting system in china. Secondly, this paper analyzes the intellectual capital reporting systems, models and guidelines designed by foreign researchers and companies, and takes these as references for the design of own reporting system. In the third part, this paper analyzes intellectual capital reporting and management status quo in China. And then the definition and categorization of intellectual capital in new reporting system are determined. In the end of third part, this paper presents the purposes and functions of new reporting system. The last part is the most important part, it provides the framework, content and intellectual capital indicators of new reporting system.