创新、无形资产与综合报告：马来西亚中小企业的试点研究

这份报告展示了一个试点项目的成果，该项目检验了马来西亚的国家企业创新指标（NCII）与其中小企业的关联性。报告发现财会专业人员与他们的中小企业客户对无形资产的范围与重要性的理解水平存在差距，强调了常规管理报告系统无法适应知识中心商业模式，也无法满足资深投资者的信息需求。

A new report presents the results of a pilot project, which tests the relevance of the Malaysian National Corporate Innovation Index to small and medium-sized enterprises. By applying asset measurement techniques to a sample of SMEs, insights were obtained into the issues likely to be faced by the sector in identifying investment and return on innovation, taking into account the considerable overlap between the NCII framework and the areas that need to be quantified and understood for the purposes of Integrated Reporting. The report identifies gaps in awareness levels of the extent and importance of knowledge-based assets among accounting professionals and their SME clients. It lends weight to the view that conventional management reporting systems are not ideally suited to knowledge-centred business models, nor to the information needs of sophisticated investors.

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