| 构建基于智力资本的企业价值评估模型 |
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| 引用本文： | 郝冬梅,贺森.构建基于智力资本的企业价值评估模型[J].科技管理研究,2012,32(6):35-36,48. |
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| 作者姓名： | 郝冬梅 贺森 |
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| 作者单位： | 兰州大学管理学院,甘肃兰州,730000 |
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| 基金项目： | 国家社科规划项目“企业人力资本投资管理及效益核算的案例分析与理论研究”(98BJY028) |
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| 摘 要： | 构建基于智力资本的企业价值评估模型,从企业智力资本与财务资本的关系展开研究,通过新的价值评估模型发现,企业智力资本的差异性将带来企业价值的变化。通过引入智力资本,使得企业价值评估更加准确,同时完善企业价值评估体系,提高投资者与管理者对企业智力资本的重要性认识。
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| 关 键 词： | 企业价值评估 智力资本 折现现金流量法 |
Research on the Corporation Evaluation Model Based on Intellectual Capital |
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| HAO Dongmei
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HE Sen.Research on the Corporation Evaluation Model Based on Intellectual Capital[J].Science and Technology Management Research,2012,32(6):35-36,48. |
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| Authors: | HAO Dongmei HE Sen |
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| Institution: | (School of Management,Lanzhou University,Lanzhou 730000,China) |
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| Abstract: | We study on the relationship of IC and financial capital,create a corporation evaluation model based on intellectual capital and show that the differences of intellectual capital make enterprise values different.The new corporation evaluation mode with IC could measure the value more precisely.It also raises managers and investors’ awareness of intellectual capital of their enterprises. |
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| Keywords: | corporation evaluation intellectual capital discounted cash flow techniques |
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