| 智力资本与财务资本对企业价值影响程度 |
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| 引用本文： | 唐现杰,刘莹.智力资本与财务资本对企业价值影响程度[J].科技与管理,2010,12(1):101-105. |
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| 作者姓名： | 唐现杰 刘莹 |
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| 作者单位： | 哈尔滨商业大学,会计学院,黑龙江,哈尔滨,150028 |
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| 基金项目： | 国家社会科学基金资助项目(08BJY018) |
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| 摘 要： | 智力资本与财务资本是企业价值提升的2个重要因素,有必要对智力资本、财务资本与企业价值的关系进行研究。从时间、行业、智力资本与财务资本3个方面为出发点,将因子分析与回归方法相结合,构建企业价值的影响程度评价模型,对目前上市公司的智力资本与财务资本对企业价值的影响程度进行综合评价。并在深入分析存在问题的基础上,提出解决对策,以提升企业核心竞争力。
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| 关 键 词： | 智力资本 财务资本 企业价值 |
Extent of intellectual capital and financial capital's impact on corporations' value |
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| TANG Xian-jie,LIU Ying.Extent of intellectual capital and financial capital''s impact on corporations'' value[J].Science-Technology and Management,2010,12(1):101-105. |
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| Authors: | TANG Xian-jie LIU Ying |
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| Institution: | School of Accounting/a>;Harbin University of Commerce/a>;Harbin 150028/a>;China |
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| Abstract: | Intellectual capital and financial capital are the two important factors to enhance the corporation's value,so it is necessary to study the relationship between intellectual capital,financial capital and corporation's value.From time,industry,intellectual capital and financial capital as the starting point,the paper builds an impact evaluation model with the combination of factor analysis and regression model to evaluate intellectual capital and financial capital on corporation's value impact comprehensivel... |
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| Keywords: | intellectual capital financial capital corporation's value |
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