| 企业智力资本财务价值计量模型探究 |
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| 引用本文： | 徐程兴.企业智力资本财务价值计量模型探究[J].科学学研究,2004,22(1):82-87. |
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| 作者姓名： | 徐程兴 |
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| 作者单位： | 西安交通大学会计学院,陕西西安,710061 |
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| 基金项目： | 西安市软科学研究项目(R200247) |
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| 摘 要： | 企业智力资本的财务价值计量是目前国内外理论界研究中的热点领域。本文认为在设计计量模型时,应以产出价值为计量基础,充分考虑智力资本的配置状态或使用效率、经济寿命期等因素的影响,并且应能提供局部集合或单项智力资本财务价值的信息。基于这种构思,文章最后设计了一种新的智力资本财务价值计量模型。
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| 关 键 词： | 企业智力资本 价值 计量模型 |
| 文章编号： | 1003-2053(2004)01-0082-06 |
Research on measurement model of intellectual capital financial value |
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| XU Cheng-xing.Research on measurement model of intellectual capital financial value[J].Studies in Science of Science,2004,22(1):82-87. |
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| Authors: | XU Cheng-xing |
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| Abstract: | Measurement of intellectual capital value is the hot domain of theory study home and abroad. When measurement model designed, this paper puts forward the output should be taken as measurement basis, such factors as deployment state of intellectual capital, economical life period and so on should be considered and information of local gather or monomial intellectual capital could be provided. The final part of it designs measurement model based on this idea. |
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| Keywords: | intellectual capital value measurement model |
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