美欧技术资本理论研究进展:1915—2015年

Research Review About Technology Capital Theory in the US and Europe:1915—2015

同传统生产要素人力资本、货币资本和物质资本一样,技术资本有力推动着生产力快速发展。第一次工业革命是技术资本理论的启蒙时期,从第一次世界大战开始,西方学者对技术资本的研究接近百年时间。通过整理西方早期学者及其贡献、技术创新理论发展期、内生技术资本诞生时期、技术资本理论形成时期四个阶段的研究文献,我们发现:技术资本客观存在,其标的物包括有形和无形资产;技术资本的形成需要经过生产劳动、登记产权和投入生产三个阶段;技术转移对技术收益具有放大效应;技术资本理论对中国经济发展具备很高的解释力;技术资本的出现对会计核算和财务工作提出了新挑战。

Like the traditional factors of production including human capital,monetary capital and material capital,technical capital can drive the rapid development of production. The First Industrial Revolution is the enlightenment of the theory of technical capital,and western scholars have been studying technology capital for nearly a century since the First World War. We divide the development of technical capital theory into four periods： the early western scholars and their contributions,the period of technological innovation theory,the period of the endogenous technology capital and the formation of technical capital theory. By arranging four stages of research,we can find the following opinions： technical capital which comprises tangible and intangible assets exists objectively; the formation of technical capital needs to go through three stages： productive activity,registration of property rights and putting into production; technology transfer has a magnifying effect on technology gains; the theory of technical capital has a high explanatory power for Chinese economic development; the emergence of technology capital poses new challenges to the company＇s accounting and financial work.