高技术企业智力资本IPO-M系统价值配适性分析被引量：1

Analysis on Intelligence Capital System Fit and Value-Relevance of High-tech Enterprise

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摘要从系统论及共变配合论的角度出发,在重构智力资本系统结构基础上,验证智力系统配适度及其对企业价值的解释力。通过模型设定表明,智力资本系统配适度对价值增值有很强的解释力,该结论为企业及其利益相关者进行智力资本系统管理、投资与决策提供适用的工具。 With system theory and covariation model,on the basis of constructing an intelligence capital model,an empirical analysis finds that system fit enhances the explanatory ability of accounting information.This research provides useful tools for value management to electronic information enterprises.

作者倪慧君于伟

机构地区国网技术学院综合部山东财政学院工商管理学院

出处《科技管理研究》 CSSCI 北大核心 2012年第3期97-100,共4页 Science and Technology Management Research

基金山东省软科学计划项目(2010RKGA1031)

关键词智力资本配适性价值相关性 intelligence capital system fit value relevance

分类号 F276.44 [经济管理—企业管理] F272 [经济管理—企业管理]

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