Summary: About reaching its at the magnanimity of intellective capital value decides, existing course is involved very little, the intellectual property that intellectual property law just also is handling those the easiest descriptions (like patent and brand) the respect is contributed somewhat. Look from the administrative levels of the enterprise, intellective and concentrated model the difference with the vendibility of the enterprise and book value very big presence, this exposed the limitation of contemporary accountant business accounting, because this is planted,accounting system basically is magnanimity materiality capital and financial capital.

The new way that tries development of accountant of the manage that mention a canal -- intellective capital

Accompanying the advent of the economic times that is a foundation with knowledge, industry competition core produces move, the intellective capital that regards industry competition advantage as primary source already was accepted extensively by more and more enterprises and apply. The research of this one domain and development also brought new opportunity and challenge to accounting group, it pounded form of traditional accountant forms for reporting statistics not only, and make administrative fiscal studies the domain is extended further, introduced a new development way from this, will promote decision-making model administrative fiscal develops.

One, the meaning of intellective capital and classification

Intellective capital is relative to the corporeal capital at the tradition character, it is the resource with intellectual most main business, be one kind potential, aeriform, dynamic, the value that can bring value rise in value, it is the difference of the vendibility with real company and book value, it is the synthesis of corporeal capital and immaterial capital.

Sweden this of can inferior group (the Edvinsson of · of Leif of apparitor of presiding and intellective capital of SkandiaGroup) is to the definition of intellective capital: Intellective capital is all relation of technology of experience of the professional knowledge that makes contribution to the market competition ability of the enterprise, application, organization, client and professional skill. Say simply, it is the difference of company vendibility and book value.

AnnieBmoking gives out an equality:

Capital of enterprise ＝ tangible intelligence

This poor value is the reason that intellective capital is discovered, also be the purpose that intellective capital quantifies: Does archives of large bamboo hat of ㄆ of  of  of K of idle of big pool of aim of Qiu of ⑻ of yo of glue Liao meet with mire collect of exhausted さ of  of ɡ  ǎ sends  of ┫ of to bring up of discharge of  of Liang of Peng ⒕  to knock at male bank ⒌ to take?
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