摘要
在知识型企业,智力资本是企业价值的主要贡献因素。企业核算系统作为一个管理信息系统,由于植根于传统的工业经济,没有重视智力资本的核算,正面临着前所未有的挑战。本文在分析知识型企业内部发生的各种变化的基础上,提出了智力资本核算的基本框架。
Intelligence capital is the main contributing element of the corporate value in knowledge enterprises.Accounting system being a management information system,it is now facing the challenges that never happened before,since it comes from the traditional industrial economy and neglects the accounting of intelligence capital.The paper puts forward a basic accounting framework of intelligence capital by analyzing the various changes happened in the inside of the knowledge enterprises.
出处
《科学学研究》
CSSCI
北大核心
2004年第2期174-178,共5页
Studies in Science of Science
基金
国家863计划资助项目(2002AA414310)
关键词
智力资本
知识型企业
分成合约
核算
intelligence capital
knowledge enterprise
share contract
accounting
