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智力资本的价值创造潜力
引用本文:原毅军,孙晓华,柏丹.智力资本的价值创造潜力[J].科学技术与工程,2005,5(6):346-350363.
作者姓名:原毅军  孙晓华  柏丹
作者单位:大连理工大学经济研究中心,大连,116023
基金项目:国家自然科学基金(70271044)资助
摘    要:在创造企业价值过程中,有些智力资本发挥着积极作用,有些智力资本却可能处于闲置状态,没有获得应有效果 以企业价值最大化为目标的管理者,应该正确理解智力资本价值创造潜力的含义,以总体评估框架为基础,促进价值创造潜力向企业价值的顺利转化,这将对提高我国企业智力资本管理水平具有重要意义

关 键 词:智力资本  企业价值  价值创造潜力
文章编号:1671-1815(2005)06-0346-06

Value Creating Potential of Intellectual Capital
YUAN Yijun,SUN Xiaohu,BAI Dan.Value Creating Potential of Intellectual Capital[J].Science Technology and Engineering,2005,5(6):346-350363.
Authors:YUAN Yijun  SUN Xiaohu  BAI Dan
Abstract:In the course of creating enterprise's value, some intelligence capital plays a positive role, but the others may be in the state of leaving unused and not plays the role they should do. Based on the overall assessing frame, the administrators, who take maximum of enterprise value as goal, should understand the meaning of value creating potential of intellectual capital correctly and realize the smooth transformation from value creating potential to enterprise's value, which will be significant to improving enterprise's intellectual capital management level of our country.
Keywords:intellectual capital enterprise value value creating potential
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