西方知识资本计量理论评述

A review of knowledge capital measurement theory in western countries

当前,知识资本已成为最重要的生产要素,准确计量企业的知识资本成为企业界和理论界的热点和难点。通过大量的文献回顾及分析研究,梳理出西方知识资本计量理论的发展演进过程,提炼其基本理论框架,可为我国知识资本计量理论及实务的发展提供参考。

As knowledge capital has become the most important productive element,it is essential to measure an enterprise's knowledge capital so as to implement its stratagems and promote its development.Despite much research done on knowledge capital measurement theory in western countries,a consummate theoretical system has not been established.This article aims to provide a theoretical framework of knowledge capital measurement theory on the basis of the evolvement of the theory in western countries.