摘要
从知识资本的构成与特征分析入手，讨论了知识资本对于资本成本、资本结构和企业价值的影响，在对目前国内外企业资本结构发展变化趋势分析的基础上，提出中国企业在基于核心能力和技术创新的财务重组过程中重视知识资本的重要意义。
Started with the definition and feature analysis of intellectual capital, the paper studied intellectual capital’s influence on capital cost, capital structure and corporate value． According to discussing of the development of capital structure both home and abroad, the paper presented the considerable significance of focusing on intellectual capital in the process of financial restructuring based on core competence and technological innovation．
出处
《科技与管理》
2001年第1期25-26,29,共3页
Science-Technology and Management
