CAJ | 학술논문

知识经济时代，智力资本在企业价值创造中呈现出越来越重要的作用，企业智力资本信息受到各类利益相关者的关注与重视。阐述了企业智力资本信息披露的内涵、必要性、模式，分析了我国企业智力资本信息披露的现状，并探讨了其披露不足的原因，进而提出加强我国企业智力资本信息披露的建议：积极构建利益相关者会计模式、强化市场监管等。
지식경제시대，지력자본재기업개치창조중정현출월래월중요적작용，기업지력자본신식수도각류이익상관자적관주여중시。천술료기업지력자본신식피로적내함、필요성、모식，분석료아국기업지력자본신식피로적현상，병탐토료기피로불족적원인，진이제출가강아국기업지력자본신식피로적건의：적겁구건이익상관자회계모식、강화시장감관등。
In the time of knowledge economy ,the intellectual capital plays more important role in the en‐terprise value creation ,the intellectual capital information of enterprises attracts attention from all relative stakeholders .This paper expounds the connotation ,mode and necessity of information disclosure of enter‐prise intellectual capital and reports the present status of the disclosure in our country ,the causes of the lack of disclosure are analyzed ,and the strengthening advices are discussed as building relevant stakeholders ac‐counting mode and strengthening market supervision .