论企业创新技术的资本化

从资本理论和企业合约理论出发,讨论产权与租值消散,比较技术资本与其他传统资本,发现技术资本与物质资本等古典资本存在对等性,以及技术的资本化与设备和土地的资本化存在对等性。结论是技术的产权确认和技术资本化是企业技术创新的财务基础。

Discuss the capitalization of the enterprise technology innovation

Starting from the theory of capital and enterprise contract theory,discussed property rights and rent dissipation of technology,then comparing technology capital and other traditional capital,found that the equivalence of the technology capital and other classical capital factors,and the equivalence of the capitalization process of technology and the capitalization process of the equipment and land.The conclusion is that the recognized property rights of technology and capitalization of technology is the financial foundation of the enterprise technology innovation.