【摘要】 智力资本密集是软件产业的特点之一,在软件企业的价值创造过程中,智力资本发挥着决定性作用。本文在界定有关智力资本价值创造潜力的概念的基础上,建立了符合软件企业智力资本特点的评估框架和指标体系,并利用因子分析法,以我国15家上市软件生产企业年度报告为样本数据,对智力资本的价值创造潜力进行了评估,依据评估结果的比较和分析,提出增强我国软件企业智力资本价值创造潜力的建议。更多还原

【Abstract】 It is one of the characteristics of the software industry that intellectual capital is intensive, in the course of creating software enterprise’s value, intellectual capital plays a decisive role. On the basis of defining value creative potential of intellectual capital, the text has set up the evaluation frame and index system which accords with characteristic of intellectual capital in the software enterprise, utilizing the approach of the factor analysis, regarding annual report of 15 software manufacturing enterprises in our country as the sample data, has evaluated value creative potential of intellectual capital. According to comparison and analysis on the result of evaluation, the text puts forward the suggestion that could promote value creative potential of intellectual capital of software enterprise in our country.更多还原