企业智力资本研究轨迹与多维研究框架构建

The Development Process of Enterprise Intellectual Capital and Its Multi-dimensional Framework

作为知识经济时代企业持续发展的重要驱动力,企业智力资本已经日渐成为学术界研究的热点问题之一。学界一般从知识和能力角度、无形资产角度和价值角度来界定智力资本的概念,并由此产生了Skandia模型、Johnson模型和Broo Ring模型等对智力资本组成要素的构成研究。当前,通行的智力资本评论方法包括整体评论,如CIV法、EVA法等和单项评估,如平衡记分卡等。今后对智力资本的进一步研究将集中在确定等概念、确立评估标准及加强应用等方面。

In knowledge economy, intellectual capital has been one of the most important elements for the enterprise competitive advantages. The study process of intellectual capital is investigated. A comprehensive analysis is made from the perspectives of the definitions, constitute elements,measurement, etc., in which the main theories are also reviewed. A pioneer multidimensional research framework is proposed,and the research directions for the further study are suggested as well。