期刊文献+

智力资本的战略地位分析 被引量:1

On the Strategic Position of Intellectual Capital
下载PDF
导出
摘要 "资源基础论"认为,是否拥有有价值的、稀缺的、难以模仿的、难以替代的特异资源是一个企业能否取得持续竞争优势的关键。在企业的各类资源中,只有部分智力资本符合特异资源的4个属性特征,具有创造持续竞争优势的潜力。因此,企业竞争战略的构建和实施应该围绕智力资本展开。 Based on the resource-based theory,a firm's sustainable competitive advantage comes from valuable,rare,imperfectly imitable,and not substitutable strategic assets.Among all assets,only some intellectual capitals comply with the four properties of strategic assets and possess the potential of being strategic assets and generating sustainable competitive advantage.Based on these conclusions,we argue that the construction and execution of a firm's competitive strategy should base on the intellectual capitals it owns.
作者 董必荣 熊程
出处 《科技与经济》 CSSCI 2010年第6期87-90,共4页 Science & Technology and Economy
基金 江苏省高校哲学社会科学基金项目--"我国高科技行业上市公司智力资本信息披露问题研究"(项目编号:08SJD6300030项目负责人:董必荣)成果之一 江苏省社会科学基金项目--"江苏区域智力资本的测算与比较分析"(项目编号:08EYD025项目负责人:董必荣)成果之一 教育部人文社会科学基金项目--"我国大学智力资本报告研究"(项目编号:09YJC880051项目负责人:董必荣)成果之一
关键词 资源基础论 有形资产 智力资本 resource-based theory tangible intellectual capital
  • 相关文献

参考文献9

  • 1巴鲁·列弗.无形资产--管理、计量和呈报[M].王志台,唐春霞,杨明译.北京:中国劳动社会保障出版社.2003.9.
  • 2Barney Jay. Finn resources and sustained competitive advantage [ J ]. Journal of Management, 1991 , 17 ( 1 ) :99 - 120.
  • 3Dierickx Ingemar, Cool Karel. Asset stock accumulation and sustainability of competitive advantage [ J ]. Management Science, 1989,35(12) :1504 - 1514.
  • 4Teece David J, Pisano Gary, Shuen Amy. Dynamic capabilities and strategic management [ J ]. Strategic Management Journal, 1997,18(7) :509-533.
  • 5Peteraf Margaret A. The cornerstones of competitive advantage: a resource-based view [ J ]. Strategic Management Journal, 1993,14 (3) :179-191.
  • 6Amit Raphael ,Sehoemaker Paul J H. Strategic assets and organizational rent [ J ]. Strategic Management Journal, 1993,14( 1 ) :33 - 46.
  • 7Michalisin Michael D, Robert D Smith, Douglas M Kline. In search of strategic assets [ J ]. The International Journal of Organizational Analysis, 1993,5 (4) :360 - 387.
  • 8Grossman Gene, Helpman Elhanan. Endogenous innovation in the theory of growth [ J ]. Journal of Economic Perspectives, 1994,8 (1) :23 -44.
  • 9董必荣.企业对外智力资本报告研究[J].会计研究,2009(11):53-58. 被引量:17

二级参考文献13

  • 1巴鲁·列弗.2003.无形资产--管理、计量和呈报.王志台,唐春霞和杨明译.北京:中国劳动社会保障出版社.
  • 2DATI. 2000. A Guideline for Intellectual capital statements - A Key to Knowledge Management.
  • 3Danish Ministry of Science, Technology and Innovation. 2003. Intellectual Capital Statements--The New Guideline.
  • 4European Commission. 2006. Encourage Corporate Measuring and Reporting on Research and Other Forms of Intellectual Capital.
  • 5Federal Ministry of Economics and Labour. 2004. Intellectual capital statement - Made in Germany.
  • 6Jacobsen, Kristine and Peder Hofman - Bang. 2005. The IC - Rating Model by Intellectual Capital Sweden. Journal of Intellectual Capital, 4 : 570 - 587.
  • 7Japanese Ministry of Economy, Trade and Industry. 2005. Guidelines for Disclosure of Intellectual Assets Based Management.
  • 8Karl -Erik Sveiby. 2005. The Intangible Assets Monitor. http: //www. sveiby. com.
  • 9Karl- Erik Sveiby. 2003. Measuring Models for Intangible Assets and Intellectual Capital -an overview of 34 methods with links, http: //www. sveiby. com.
  • 10Meritum Project. 2002. Guidelines for managing and reporting on intangibles (Intellectual capital report).

共引文献22

同被引文献3

引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部