摘要
智力资本报告是客观真实反映企业智力资本价值及其竞争优势的重要手段,国外一些先驱企业通过实践已经取得了一定经验.剖析了国外企业智力资本报告的基本内容,总结了企业智力资本报告的四要件,并提出了企业智力资本报告的基本框架,最后分析了国外经验对我国的启示.
The Intellectual Capital Report （ICR） is an important means to reflect objectively the value of enterprise intellectual capital and its competitive advantage. Some western pioneer enterprises have gotten much practical experiences. It anatomizes the basic contents of ICRs of western enterprises firstly, then sums up the four-element of ICR, and puts forward the basic framework of ICR, and analyzes the revelations from the experiences of western enterprises.
出处
《研究与发展管理》
CSSCI
北大核心
2006年第3期29-36,共8页
R&D Management
