【作者】 袁锋； 陈晓剑； 严志勇；

【Author】 YUAN Feng, CHEN Xiao-jian, YAN Zhi-yong (Business School, University of Science and Technology of China, Hefei 230026, China)

【机构】 中国科学技术大学商学院；

【摘要】 本文首先对智力资本的概念及评估模式进行归纳,在此基础上从人力资本、创新资本、流程资本和客户资本四个方面建立对于高科技企业智力资本的定性评估框架,为企业开发智力资本提供参考。更多还原

【Abstract】 This paper firstly summarizes the concepts of intellectual capital and models of measurement. Given the arguments outlined above, it constructs the qualitative measurement model of high-tech corporation’s intellectual capital from four facets, which includes human capital, innovation capital, process capital, and customer capital, to provide advices for development of corporate intellectual capital.更多还原