摘要
探讨了很多企业的专利技术没有转化为技术资本,使专利技术闲置浪费的问题。技术资本与知识资本最紧密,如同人力资本与金钱亲密一样。研究表明,我国多数高新技术企业的技术资产没有进入会计核算系统,技术资本没有发挥资本的功能和作用。以技术资本为核心,适当增加知识资本,是我国战略性新兴产业资本方式的必然选择。
Proprietary technologies of enterprises were on the rise, but proprietary technologies did not converted into technological capital, which wasted proprietary technologies. The case study indicated that technical assets of the most high--tech enterprise in China are not concluded in the accounting system, and technological capital never played a role of the capital. Taking technological capital as core and appropriately adding intellectual capital is the in- evitable choice of capital mode of our national strategic new industries.
出处
《科学管理研究》
CSSCI
北大核心
2012年第2期33-36,共4页
Scientific Management Research
关键词
技术资本
资本创造机制
知识资本
财务基础
财务机构
technological capital
mechanism of capital formation
intellectual capital
fundamental of finance
fi- nancial institution
