【作者】 蒋梅科；

【导师】 赵宏中；

【作者基本信息】 武汉理工大学 ， 产业经济学， 2004， 硕士

【摘要】 智力资本是知识经济中具有决定意义的力量，怎样有效地管理和利用智力资本，发挥智力资本的巨大效力，成为摆在我国企业特别是知识型企业面前一个现实而又巨大的难题。本文运用近年来国内外发展起来的智力资本有关理论对我国企业智力资本问题进行了分析和探讨，提出了智力资本价值度量的方法，并在此基础上提出了智力资本按价值参与企业收益分配方案的激励机制，为我国企业开发和管理智力资本、充分发挥智力资本在经济增长和企业增值中的作用提供了实践上的理论依据。 全文共分四章。第一章从智力资本研究背景入手，对智力资本进行界定，并介绍了国内外智力资本理论研究现状，在此基础上分析了智力资本研究的必要性；第二章从宏观上分析了智力资本对经济增长及知识经济的影响，进而分析了智力资本与企业竞争优势的重要关系，并从智力资本投资理论着手，提出了智力资本投资的具体措施；第三章介绍了智力资本导致的企业重大改革以及智力资本增值的途径和方法，并提出了企业智力资本价值度量的方法，以此为依据，提出了智力资本参与企业收益分配方案；第四章分别论述了在我国智力资本参与企业收益分配方案的制度条件、市场条件、政策条件及相应对策。 本文在三个方面力图创新： 一、用以经济学理论为主管理学理论为辅的分析方法来共同研究企业智力资本。 二、采用模型法、会计法等提出了企业智力资本价值度量的几种方法，为智力资本参与企业收益分配方案提供了依据。 三、运用系统分析法和比较法提出了企业智力资本按价值进行分配的激励制度，并分析了不同激励制度的异同及适用范围。更多还原

【Abstract】 Intellectual capital is a decisive factor in knowledge-based economy, Chinese enterprises have been posed with a realistic problem of managing and employing intellectual capital effectively, which has been analysed in depth in this thesis in the light of modern intellectual capital theories domestic and abroad. And then the author builds up some ways of how to evaluate the value of intellectual capital, on this basis the author designs incentive mechanisms of intellectual capital participating in distributing plans of enterprise profit. These provides practical evidences of theory for enterprises of our country exploiting and managing intellectual capital and developing fully the use of intellectual capital for growing up of economy and increasing in value of enterprises. There are four chapters in this thesis. In chapter one, the research necessity is emphasized from background, definition and present situation of intellectual capital; in chapter two, the analysis of influences on knowledge-based economy on a large scale leads to the connection between competitive advantages of enterprises and intellectual capital, and solutions are obtained with intellectual capital investment theories; in Chapter Three, from introduction of intellectual capital increment approaches and enterprise reform caused by intellectual capital, the measurement of intellectual capital concerned enterprise profit assignment; in chapter four, it is examined the system, market, policy and countermeasure of intellectual capital in China.The article tries to bring three new ideas:(1) Researching intellectual capital of enterprises by using mainly theory of economy and subsidiaryly management.(2) Building up some ways of how to evaluate the value of intellectual capital by models method and accounting method ect for providing evidences of intellectual capital participating in enterprise profit assignment.(3) Putting forward incentive institutions for intellectual capital of enterprises and analysing the difference and range of suiting of different incentive institutions by systems analysis method and comparative analysis method.更多还原