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。本文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 ,提出了基本价值形式的整体存量测度、非价值形式的分量测度以及存量对比与转换式的流量测度的智力资本测度思路和框架。
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,this article provides a framework of value measurement of intellectual capital stock,non-financial value measurement of intellectual capital elements and the measurement of the intellectual capital flow.
出处
《科研管理》
CSSCI
北大核心
2002年第4期89-95,共7页
Science Research Management
