Exploratory Research on Knowledge Innovation and the Theoretical and Institutional Revolution in Accounting

本项目由三部分组成：(1)知识创新与知识资产管理的理论研究；(2)人力资本管理作为知识创新的制度研究；(3)知识资产管理与投资决策研究综述。研究(1)揭示了知识创新和基于知识资产的管理的现状和挑战。同时，建立了新时期推进知识资产管理的理论基础。研究(2)围绕人力资本这一智力资产，考察了人力资本信息披露制度的构建。研究(3)通过对基金经理的访谈，揭示了智力资本信息在新兴市场投资决策中应用的可能性。

This project consists of three researches: (1) theoretical research on intellectual innovation and intellectual assets-based management; (2) institutional research on human capital management as an intellectual innovation; (3) survey on Intellectual assets-based management and investment decision making. Research (1) sheds light on the current status and challenges of intellectual innovation and intellectual assets-based management. Meanwhile, a theory on the promotion of intellectual asset based management in the new era is established. Focusing on human capital which is one of the intellectual assets, research (2) examines the construction of the information disclosure system of human capital. Research (3) reveals the possibility of using intellectual capital information in the investment decision making in emerging markets through interviews with fund managers.