摘要
知识经济时代,对知识经济中的核心部分—智力资本的计量和评价作为知识管理的重要工具,已日渐成为当前理论界和实务界关注的焦点之一。在我国,对智力资本计量评价方法的理论研究还很有限,其具体运用也处于萌芽阶段。文章在分析智力资本的基本定义与构成要素的基础上,对目前国际上较为前沿的几种智力资本计量与评价方法进行了分析和比较,并阐述了每种方法的优缺点及其所适用的环境。
<Abstrcat>There exists a growing interest in measuring and valuating Intellectual Capital both in academics and practitioners in the knowledge economy time. It is a pity that the process of IC measurement method study is relatively new and that so far only limited documents can be found in China. This paper is designed to define the elements of the intellectual capital and introduce some prevailing IC measurement models. Through analysis and comparison of measurement approaches, their advantages and disadvantages are pointed out.
出处
《南华大学学报（社会科学版）》
2005年第3期27-30,共4页
Journal of University of South China(Social Science Edition)
关键词
智力资本
计量
评价
Intellectual Capital
Measurement
Valuation
