摘要
在知识经济时代,智力资本作为企业的一种独立的战略性要素,已越来越受到企业的重视。从智力资本的评价系统VAIC法出发,在介绍其基本原理的基础上,构建了智力资本的增值表,并对其各个指标进行了详细的分析。
In the period of knowledge economy, the intelligence capital conduct as one kind of independent strategic essential factor in the enterprise, has take more and more seriously. This article embarks from the intelligence capital appraisal system VAIC law, as introducing its basic principle foundation, then constructed the intelligence capital increment table. At last, we has carried on the detailed analysis to its each target.
出处
《价值工程》
2007年第3期47-49,共3页
Value Engineering
关键词
知识经济
VAIC法
人力资本效率
结构资本效率
Knowledge economy
VAIC law
Efficiency of human capital
Efficiency of capital structure
