【摘要】 智力资本是企业价值增长的重要来源,智力资本的使用和管理在很大程度上是一种激励问题,能够增加企业价值的智力资本激励需要满足效率原则和长期性原则。由于挤出效应的存在,企业对智力资本的激励不应一味强调外在激励,而是需要将外在激励和内在激励有机结合,并根据自身的特征选择不同的激励工具,这对我国企业当前的智力资本管理实践具有重要的现实意义。更多还原

【Abstract】 Intellectual capital is the major source of value growth for a company.To a great extent,the nature of IC utilization and management lies in motivation.The IC motivation that can add a company’s value must meet efficiency principle and long-term principle.Because of the crowding-out effect,the motivation a company makes to its IC should combine the intrinsic and extrinsic motivation,rather than exclusively focus on the extrinsic motivation,and choose the appropriate motivation method according to its characteristics.This is very important for Chinese firms IC management practice.更多还原