在创业板上市的高新技术企业创造价值的生产要素中,知识要素已超越一般的体力劳动和简单的脑力劳动要素,是企业发展的主要资源,也是决定社会财富分配的关键因素。企业要保持竞争优势、实现价值最大化,应充分发挥知识的能动性和创造性。因此,传统会计核算方法提供 Among the production elements of value creation of high-tech enterprises listed on the GEM, knowledge elements have surpassed the common manual labor and simple elements of mental work and are the main resources for the development of enterprises as well as the key factors that determine the distribution of social wealth. Enterprises to maintain their competitive edge, to maximize the value, we should give full play to the initiative and creativity of knowledge. Therefore, traditional accounting methods are provided