摘要
知识资本是企业内部以知识为基础、可以创造竞争优势的一种特殊资产。知识经济条件下无形资产的内容极大丰富 ,使得建立在原来经济基础上的传统会计方法对知识资本的确认、计量、管理和报告有一定的局限性 ,进而影响了现代企业业绩的正确衡量和评价。国内外实务界和学术界都在对此进行着不懈的研究。一个重要的发展趋势就是在业绩评价指标体系中运用平衡计分卡 ,引入非财务指标。本文试图运用平衡计分卡对知识资本进行确认、计量和管理 ,以期对充分发挥知识资本的潜在价值 ,提升企业价值和建立我国企业业绩指标体系 ,有所裨益。
Intellectual capital is a special asset owned by the company, which can create competitive advantage. In the knowledge economy, there are a large amount of components of intangible assets, thus it is difficult to identify, measure and manage intellectual capital with traditional accounting methods, and it is difficult to measure and valuate the performance of modern enterprises. Many practitioners and researchers in the world have made a range of researches on this topic. An important trend is to use a balance-scored card and introduce non-financial factors in the performance valuation system. In order to realize intellectual capital potential value, promote enterprise value, and establish scientific enterprise performance valuing system, this article explores how to identify, measure and manage intellectual capital by the means of balance-scored card.
出处
《财贸研究》
北大核心
2004年第5期91-96,共6页
Finance and Trade Research
