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zhi li zi ben bao gao he cai wu bao gao de jie he : zhi li hui ji ji fen ka
Author(s): 
Pages: 13-14
Year: Issue:  35
Journal: Finance and Accounting Monthly

Keyword:  智力资本报告财务报告智力会计计分卡;
Abstract: 本文通过智力会计计分卡将智力资本报告和财务报告相结合,将每个智力资本项目确认为影响损益表的智力收入和智力费用,或确认为影响资产负债表的智力资产和智力负债,然后在此基础上确定一系列的比率,从经营和战略角度对企业业绩进行监控。
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