西方智力资本测量方法述评
被引量：3
Review on the Measurement Methods of Intellectual Capital in Abroad
摘要
在知识经济条件下,智力资本已成为企业价值的重要组成部分,其测量也变得越来越重要。本文从内部和外部两方面来评述智力资本的测量,内部测量是用来管理、指导和增加公司的智力资本为公司创造更大的价值提供杠杆作用;外部测量包括市场价值与账面价值比率法、托宾Q法和基于实物期权等方法试图提升公司的价值,最后提出智力资本当前的发展和未来的方向。
出处
《中国科技论坛》
CSSCI
北大核心
2005年第3期117-121,共5页
Forum on Science and Technology in China
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同被引文献72
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