摘要：AbstractIn the past few years it has been questioned the problem of quantifyingnand accounting the value and explaining the components of the organization's intellectual capital. There are many companies that rely on intangible assets to make profits and gain competitive advantage but the current financial situations don’t capture - and cannot capture - the main key factors of the value that dominates the new economy. This article aims to show what intellectual capital represents, which are its components and after a preliminary research in a Romanian metallurgical enterprise it suggests a way of determining and accounting one of its components: structural capital.
关键词：intellectual capital;alternative accounting;intangible assets;accounting financial report;structural capital
