摘要
知识经济的迅猛发展,智力资本已成为企业价值增值和可持续发展的最关键、最稀缺的资源,智力资本已经成为经济学界的讨论热点。本文借鉴国内外智力资本的研究成果,从智力资本的概念、分类、价值创造功能及其价值计量方法等方面进行了探讨。
With the rapid development of Knowledge economy ,Intellectual capital has been the crucial and rare resource of a enterprise＇s value adding and sustainable development, Intellectual capital has been the hot spot issue of economic field .This article is on the basis of the research achievement around the world ,and discusses some problems including the concept of the Intellectual capital,classification ,the value creating function and the way of value measurement etc.
出处
《价值工程》
2007年第8期38-40,共3页
Value Engineering
关键词
智力资本
价值创造
价值计量
Intellectual capital
value creating
value measurement
