大学的智力资本作为其评级评估的一个组成部分:管理会计的机会

Mariya Vakhrushina
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引用次数: 0

摘要

智力资本在经济学中是一个相对较新的术语。它包括经济实体活动中使用的知识、技能、生产经验、专利、数据库、软件、商标。首先,智力资本是知识密集型活动所固有的,在知识密集型活动中占有重要地位的是大学活动。尽管地缘政治形势不利,但我国的大学仍然是俄罗斯和国际排名的参与者,主要基于他们的智力资本数据。与此同时,不仅它的财政,而且它的形象成分取决于大学在排名中的位置。在这种情况下,高校智力资本信息的客观披露成为一项紧迫的任务。目前是在提供无法比较的数据的条件下编制评级的,其原因是缺乏编制评级的充分资料基础。在这方面,在本研究中,大学管理会计系统被定位为准备其智力资本信息的信息库。建议将“大学智力资本”区块纳入俄罗斯大学的管理会计框架,该框架积累了有关其组成部分-人力资本,客户资本和组织资本的信息。本研究提出了在大学管理会计形成阶段及其后续发展阶段应包含的指标体系。在大学管理会计系统中加入“大学智力资本”这一项,不仅可以提高大学智力资本信息的可靠性,还可以确保对其活动进行评级评估时更加客观。此外,该解决方案将允许重新格式化现有的大学信息流,避免它们的重复。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
INTELLECTUAL CAPITAL OF A UNIVERSITY AS A COMPONENT OF ITS RATING ASSESSMENT: OPPORTUNITIES FOR MANAGEMENT ACCOUNTING
Intellectual capital is a relatively new term in economics. It includes knowledge, skills, production experience, patents, databases, software, trademarks used in the activities of economic entities. Intellectual capital, first of all, is inherent in knowledge-intensive activities, in which a significant place belongs to the activities of universities. Despite the unfavorable geopolitical situation, universities in our country remain participants in Russian and international rankings, based primarily on data on their intellectual capital. At the same time, not only its financial, but also its image component depends on the place of a university in the ranking. In this regard, objective disclosure of information about the intellectual capital of universities becomes an urgent task. The formation of ratings is currently carried out under conditions of presentation of incomparable data, which is explained by the lack of an adequate information base for their formation. In this regard, in the presented study, the management accounting system of universities is positioned as an information base for preparing information about their intellectual capital. It is proposed to include the block “University Intellectual Capital” in the management accounting framework of Russian universities, which accumulates information about its components - human, client and organizational capital. The study substantiates a system of indicators to be included in this block both at the stage of formation of university management accounting and during its subsequent development. Adding the “University Intellectual Capital” block to the university management accounting system will not only increase the reliability of information about the university’s intellectual capital, but will also ensure greater objectivity in conducting rating assessments of their activities. In addition, this solution will allow reformatting existing information flows of universities, avoiding their repeated duplication.
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