无形资本的识别与确认

Identification and Confirmation of Intangible Capital

本文从超额收益、契约和资产专用性三个维度对无形资本进行了有效识别。在有效识别无形资本的基础上,利用会计确认的"彩色模式"将无形资本确认为核心、紧密和松散三个层次。确认结果显示:核心层次无形资本包括土地使用权资本、特许经营权资本、知识产权资本和经营能力资本;紧密层次无形资本包括品牌资本和关系资本;松散层次无形资本包括道德资本和基础结构资本。

In this article, intangible capital has been identified efficiently from three dimensions of excess earnings, contracts and assets specificity. On the basis of identification, the article confirms intangible capital as the core level, the close level and the loose level with the ＂colorized mode＂ of accounting confirma- tion. The core level of intangible capital includes land tenure right capital, franchise right capital, intellectual property right capital and operation capacity capital. The close level of intangible capital includes brand capital and relationship capital. The loose level of intangible capital includes moral capital and basic structure capital.