知识资本审计基础理论研究

发布时间：2018-08-22 20:35

【摘要】：随着经济全球化趋势和信息技术的快速发展，知识资本超越了传统意义上的资本与劳力两大生产要素，成为经济发展的首要资本。随着知识资本重要性的日益凸显，企业内外部的信息使用者越来越关注有关企业知识资本状况的信息，但现有的会计和审计体系大多仅局限于对企业拥有的有形资产经济活动的计量和评价，远远无法满足信息使用者对知识资本信息的强烈需求，这就迫切要求我们加强知识资本审计的相关研究，，对知识资本的状态与价值，使用效率与效果进行考察、评价和监督，以帮助企业核实其实现目标的能力、规划研究开发工作、全面评估企业的资产和价值，为内外部信息使用者提供更加全面、详实的信息。实践的需求带动理论的探讨，本文的目标就是对企业知识资本审计的基础理论进行梳理，探讨知识资本审计的可行方法。本文首先从相关理论概述入手，总结国内外知识资本审计的现状，提出目前我国急需加强知识资本审计的研究前提。然后，基于基础性研究和应用性研究两方面，对知识资本审计的基础理论进行梳理。其中，基础性研究主要包括知识资本审计的概念、目标、职能、对象及原则；应用性研究主要包括知识资本审计的程序、方法和报告等。对知识资本审计方法的探讨是本文的重点，文章根据关注点的不同将西方主流知识资本审计方法划分为全部知识资本审计与个别知识资本审计方法两类。在比较分析各种方法优缺点的基础上，基于知识资本审计的核心能力方法，结合模糊统计分析工具构建知识资本审计的新模型，并应用模拟案例对模型的使用加以详细解释。笔者希望，通过本文的研究，可以为知识资本审计基础理论框架的建立提供参考。
[Abstract]:With the trend of economic globalization and the rapid development of information technology, knowledge capital surpasses the traditional capital and labor as the first capital for economic development. With the increasing importance of knowledge capital, the information users inside and outside the enterprise pay more and more attention to the information about the status of enterprise knowledge capital. However, most of the existing accounting and auditing systems are limited to the measurement and evaluation of the economic activities of tangible assets owned by enterprises, which are far from meeting the strong demand of information users for knowledge capital information. It is urgent for us to strengthen the research on the audit of knowledge capital, to investigate the state and value of knowledge capital, to evaluate and supervise the efficiency and effect of knowledge capital, to help enterprises to verify their ability to achieve their goals, and to plan research and development work. Comprehensively evaluate the assets and value of the enterprise and provide more comprehensive and detailed information for internal and external information users. The purpose of this paper is to comb the basic theory of enterprise knowledge capital audit and explore the feasible methods of knowledge capital audit. This paper begins with the summary of relevant theories, summarizes the present situation of knowledge capital audit at home and abroad, and puts forward the prerequisite of strengthening the research of knowledge capital audit in our country. Then, based on the basic research and applied research, the basic theory of knowledge capital audit is combed. Among them, the basic research mainly includes the concept, the goal, the function, the object and the principle of the knowledge capital audit, and the applied research mainly includes the procedure, the method and the report of the knowledge capital audit. The research on the audit methods of knowledge capital is the focus of this paper. According to the different points of concern, the paper divides the western mainstream knowledge capital audit methods into two categories: all knowledge capital audit and individual knowledge capital audit method. On the basis of comparing and analyzing the advantages and disadvantages of various methods, based on the core competence method of knowledge capital audit, a new model of knowledge capital audit is constructed with fuzzy statistical analysis tools, and the use of the model is explained in detail by simulation cases. The author hopes that the research in this paper can provide a reference for the establishment of the basic theoretical framework of intellectual capital audit.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.0

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