Mutually complementary knowledge assets and mutually replaceable knowledge assets are being annotated by the difference about their cost and output.

Knowledge management is the development of enterprise management, and knowledge asset accountancy is a new subject arising from knowledge economy and knowledge management.

Based on the review of knowledge innovation theory,This paper analyzes the relative activities and factors involved in knowledge innovation which include stratagem, knowledge vision, knowledge asset, innovation space and commerce model from the view of system.

This paper empirically examines the relationships among the characteristics of knowledge assets(technological,relational, and structural asset),and learning strategies(exploitation and exploration)and organizational performance.

This paper makes deep analysis on the present situation of common university s intellectual property wastage, probes into the main reasons of the wastage of intellectual property, and puts forward some countermeasures for the protection of intellectual property.

The ability of allocating and protecting intellectual property of a firm has been an underlying source of its competitive advantage.

This paper,from the theory of intellectual assets,enterprise value and the operational mechanism of enterprises,drawing on the Lev and Sougiannis(1996),Feltham and 0hlson(1995)and Li Xinyuan(2002),comes up with the evaluation model of intellectual assets and the contribution level of assets to the total value of enterprise.

This paper constructs principal-agent model and studies proper intellectual assets transferring strategies of client with information symmetry and asymmetry based on analysis of innovation incentive and opportunism risk of outsourcing service provider.