基于二分法的企业智力资本评估研究

Analysis of Intellectual and Capital Value Based on Dichotomy——An Example from High and New-Technology Industry

本文从智力资本的二分法结构入手,通过分析市账法、EVA法、余值法等现有智力资本评估模型的思路和不足的基础上,建立了基于二分法的企业智力资本评估模型,并以我国高新技术企业为例进行了实证分析。

This paper starts from the dichotomy of intellectual capital to analyze the existing intellectual capital evaluation model and conforms a new model.In the end,there is a demonstration from new-technology industry.