智力资本分析与评价

An Evaluation of Intellectual Capital

企业市场价值与帐面价值产生巨大差异的真正原因在于企业的智力资本 ,客观评价智力资本对企业价值评价具有重要意义。本文通过对智力资本构成因素的分析 ,初步建立了智力资本的指标评价体系 。

It is the intellectual capital to cause the enormous differences between the market value and the book value of the enterprise.It is important for the enterprise valuation to evaluate the intellectual capital.The paper establishes an index system of intellectual capital by analyzing the factors of the intellectual capital and gives a fuzzy evaluation of intellectual capital. [