摘要
通过实现智力资本的产权要求发挥智力资本价值创造作用是知识经济时代企业面临的一项重要问题。提出智力资本化方案选择的三大原则,并对智力资本化方案技术上和制度上的约束条件进行探讨,提出了智力资本化方案选择矩阵和方案选择的制度约束。
It is a key issue for modern enterprises in the knowledge economy to leverage the value creation function of intellectual capital by realizing its property right. This paper puts forth three principles of intellectual capitalization scheme option and discusses the corresponding constraints in technical terms. A matrix on intellectual capitalization scheme choice is thus suggested and institutional constraints are analyzed.
出处
《管理科学》
2003年第6期77-80,共4页
Journal of Management Science
关键词
智力资本化
产权
绩效衡量
制度约束
Intellectual capitalization
Property right
Performance measurement
Institutional constraint
