试析智力资本对管理会计的影响

21世纪是以知识为基础的经济时代,智力资本将是企业核心竞争能力的源泉,智力资本管理将成为企业经营管理的核心内容。当前,智力资本的管理已逐渐被越来越多的企业广泛接受和实践,这一领域的研究和发展将给会计界带来新的机遇和挑战,而作为企业决策支持系统的管理会计必定会受到影响而进一步拓展研究的领域。

The influence of intellectual capital on management accounting

The 21 century is an economic period based on knowledge.Intellectual capital will be the source of core competence, and intellectual capital management is the main substance of business management. More and more enterprises have accepted and practised intellectual capital management, the study in this field will bring about the new opportunity and challenge to the accounting, and the management accounting will also be influenced by intellectual capital.