摘要
企业智力资本计量是目前国内外理论界和实业界正在探索的一个热点领域。迄今已初步形成了一些计量模式和方法,但这些模式和方法存在许多缺陷。因而很有必要在此基础上,进一步探索更为科学的计量模式和方法。从企业价值创造机理来看,可以采用“动态四分法”对智力资本进行科学地分类,然后进行计量与估价,进而得出一种由识别、诊断和结果构成的三步式的企业智力资本计量的框架结构。
Measurement on firm intellectual capital is currently hot territory in the theoretical domain and practical domain. Though some measurement models have been developed,there are much defects in these models. Therefore it is necessary to explore further more scientific measurement methods based on these models. From firm value created,firm intellectual capital consists of four dynamic elements. Then based on this,this paper designs a new type of intellectual capital measurement framework composed of three stages ：awareness and readiness,diagnose and outcome.
出处
《中国工业经济》
CSSCI
北大核心
2006年第3期107-114,共8页
China Industrial Economics
关键词
企业智力资本
计量
估价
三步式框架
firm intellectual capital
measurement
valuation
three-stage structure
