以无形资产为核心的价值创造系统

The value creating system based on intangibles assets:a network view

在知识经济时代,无形资产成为企业价值创造的主要驱动因素。本文以价值网络理论为基础,认为企业是由利益相关者的专用性投资形成的网络。价值网络包含了个体、组织、组织间和社会不同的网络层次,知识等资源在网络不同层次的积累沉淀形成了无形资产。无形资产的价值驱动要素通过网络各层次间的相互嵌入和价值交换而相互联系,形成了以无形资产为核心的企业价值创造系统。

In the knowledge economics, the intangible assets have become the most important value driving factors during the value creating process of firms. Based on the value network theory, this paper argues that the firm is a network constructed by the specialized investment of stakeholders, including the individual, organizational, inter-organizational and social layers. The intangible assets are knowledge that accumulates in these layers. The drivers of intangibles are interlocked by exchange and embeddedness of different layers of value network,which constructs the value creating system based on the intangibles.