智力资本计量可行性方法的构建

Building of Feasibility Approaches to the Measurement of Intelligence Capital

现有的人力资源价值计量方法不同程度地存在缺陷。在进一步辨析智力资本含义的基础上,围绕会计信息质量的要求,提出了一种简明且操作性强的智力资本计量方案,即以经济附加值为基础,按行业平均报酬率和超常报酬率分别计算确定智力资本的份额,最后将其在智力资本组成要素之间进行分配。

This paper analyzes the advantages and disadvantages of the existing calculating methods. On the basis of further understanding the meaning of intelligent capital, we bring about a concise and easily operational intelligent capital measuring method according to the demands of the accounting information quality. We point out that the measurement of intelligent capital should be made separately in the different parts based on the economic additional values: one is within rate of industrial average returns and the other is within rate of abnormal industrial returns and both are distributed among the factors composing intellectual capital. At last this paper appraises this method by comparing it with others.