摘要
智力资本计量模型的选择对于企业恰当确定智力资本价值、科学管理智力资本从而创造企业价值具有举足轻重的作用.文章比较分析了现有的几种重要的智力资本计量模型,试图兼顾管理者科学管理智力资本需要和投资者获取全面的企业经营信息需要,找出适合中国企业现状的智力资本计量模型.
Intellectual capital plays more and more roles when it comes to value creation capability of the company. The paper analyzes and compares the existing intellectual capital measurement models. The paper tries to find the right model for Chinese companies, considering the management requirements and the user's requirements of getting the comprehensive information.
出处
《华东交通大学学报》
2007年第6期1-4,共4页
Journal of East China Jiaotong University