| 技术资本:战略性新兴产业的核心资本选择 |
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| 引用本文： | 罗福凯,永胜. 技术资本:战略性新兴产业的核心资本选择[J]. 科学管理研究, 2012, 30(2): 33-36 |
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| 作者姓名： | 罗福凯 永胜 |
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| 作者单位： | 中国海洋大学管理学院,山东青岛,266100 |
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| 摘 要： | 探讨了很多企业的专利技术没有转化为技术资本,使专利技术闲置浪费的问题。技术资本与知识资本最紧密,如同人力资本与金钱亲密一样。研究表明,我国多数高新技术企业的技术资产没有进入会计核算系统,技术资本没有发挥资本的功能和作用。以技术资本为核心,适当增加知识资本,是我国战略性新兴产业资本方式的必然选择。
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| 关 键 词： | 技术资本 资本创造机制 知识资本 财务基础 财务机构 |
Technology capital: The capital choice of strategic new industries |
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| LUO Fu-kai , YONG Sheng. Technology capital: The capital choice of strategic new industries[J]. Scientific Management Research, 2012, 30(2): 33-36 |
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| Authors: | LUO Fu-kai YONG Sheng |
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| Affiliation: | (Ocean University of China,Management School,Shandong Qingdao 266100,China) |
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| Abstract: | Proprietary technologies of enterprises were on the rise,but proprietary technologies did not converted into technological capital,which wasted proprietary technologies.The case study indicated that technical assets of the most high-tech enterprise in China are not concluded in the accounting system,and technological capital never played a role of the capital.Taking technological capital as core and appropriately adding intellectual capital is the inevitable choice of capital mode of our national strategic new industries. |
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| Keywords: | technological capital mechanism of capital formation intellectual capital fundamental of finance financial institution |
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