摘要
智力资本逐步代替物质资本成为知识经济时代企业价值创造的核心资源,智力资本比重最高的高新技术企业如何正确评价和管理智力资本成为企业发展的关键。文章结合高新技术企业特点,提出高新技术企业智力资本构成应体现创新资本和信息资本,并据此构建了适用于高新技术企业智力资本评价的指标体系和模糊综合评价模型,以期能够为高新技术企业寻找影响智力资本的关键要素、诊断智力资本状况、有效管理智力资本提供理论指导。
Instead of physical capital, intellectual capital and gradually become the knowledge e- conomy era of value creation core resources, intellectual capital, the highest proportion of high-tech enterprises how to properly assess and manage intellectual capital as the key to development. In com- bination with high-tech enterprises, this paper proposes high-tech enterprise intellectual capital should reflect the innovation capital and information capital, and accordingly built for high-tech enterprise in- tellectual capital evaluation index system and fuzzy comprehensive evaluation model, in order to be a- ble to offer high-tech enterprises looking affecting key elements of intellectual capital, intellectual cap- ital condition diagnosis and effective management of intellectual capital to provide theoretical guid- ance.
出处
《宝鸡文理学院学报（社会科学版）》
2013年第4期84-88,共5页
Journal of Baoji University of Arts and Sciences：Social Science Edition
关键词
智力资本评价
模糊综合评价
高新技术企业
intellectual capital evaluation
fuzzy comprehensive evaluation
high-tech enterprises
