摘要
在知识经济条件下 ,企业智力资本已成为企业最重要的资源。在剖析智力资本概念和内涵的基础上 ,结合企业智力资本管理模型 ,提出了基于价值形式的整体存量测度。
In knowledge based economy,intellectual capital has become the most important resource of organization. Based on analyzing the concept and connotation of intellectual capital,combining the model of intellectual capital management,it provides a framework for value measurement of intellectual capital stock,non financial value measurement of intellectual capital elements and the measurement of the intellectual capital flow.
出处
《研究与发展管理》
CSSCI
2002年第2期11-16,共6页
R&D Management
