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| 摘要: |
| 智力资本是企业价值增长的重要来源。从智力资本显性化将直接增加企业利润和资产,智力资本提升企业竞争力,智力资本贡献激励制度能促使企业代理人优化企业资本结构,智力资本是企业获取创新利润的源泉等4个层面,分析了智力资本对企业发展的经济意义。 |
| 关键词: 智力资本,经济意义,资产,竞争力,资本结构 |
| DOI： |
| 分类号:F272 |
| 基金项目: |
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| Analysis on the Economic Significance of Intellectual Capital to Enterprise |
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YANG Yuan-ye
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| Abstract: |
| Intellectual capital is the important source of enterprise value increment.This paper analyzes the significance of intellectual capital to enterprise development from the following four aspects:the explicit in- tellectual capital will directly increase en |
| Key words: intellectual capital,economic significance,asset,competitiveness,capital structure |
