Accounting And Disclosure Of Information On Intellectual Capital

In the era of knowledge economy, the competition of tangible resources no longer play a leading role among the enterprise competition, replaced by technology and the competition between the knowledge capital. Knowledge capital is the core competitiveness of an enterprise, is the source of enterprise sustainable development. Knowledge capital is very important to the development of the enterprise, which requires to effective management and utilization of intellectual capital, the enhancement enterprise core competitive ability and creativity.The research on the intellectual capital accounting and disclosure of information is not yet mature in our country. many scholars dedicated to the research and evaluation of intellectual capital, or researched intellectual capital and human capital as knowledge capital, most of them are in the theoretical stage, it is difficult to react enterprise’s truth, and solve the practical problems what enterprises are facing. This paper selects the intellectual capital accounting and information disclosure to study, put forward my views on the basis of previous studies, providing a theoretical basis for the enterprise’s development smoothly.The article firstly introduces the basic theory of intellectual capital, such as the summary of the knowledge capital, recognition and measurement methods, laiding a theoretical foundation for enterprise measuring knowledge capital, the second，account Settings and accounting treatment, categorizing and managing knowledge capital, and points out how to Setting account and deal with each parts. then expounds the situations and problems what the enterprise is facing in our country, analyzing the causes, and puting forward the solving measures targeted.Through the study of this article, we know that the enterprise can gain profits in a competitive market, largely caused by the differences between its outputs, however knowledge capital is a important factor of outputs’ differences. Due to the knowledge information not to disclose, or inadequate disclosure, inconcentration or insystem; Lack of relevance and comparability; these reasons directly result of serious distortion of accounting information in our company. Enterprise cannot be directly to find out the most effective solutions, can draw lessons from foreign advanced experience, combined with the actual situation of our country, steady progress, developing and perfecting intellectual capital accounting information disclosure system in our country, bring more economic profits for enterprises, making enterprises development sustainable. At the same time, we can make ourselves more perfect on the basis of the accounting information disclosure about the knowledge capital, make accounting and accounting information disclosure combinated perfectly, and digitalize knowledge capital, so that the managers of the enterprise can grasp the knowledge capital dynamic like other capital, know the working situations of the knowledge capital, provide the best management decisions to the company. Finally, this paper also has its disadvantages, not made a company as an example, this is also the direction of future research.