企业知识资本参与分配的探讨  

A Discussion on the Distribution Involving in the Intellectual Cost of the Enterprises

作　　者：孙恒生[1] 

机构地区：[1]长春税务学院,吉林长春130117

出　　处：《税务与经济》2005年第6期33-35,共3页Taxation and Economy

摘　　要：知识资本参与分配的前提是知识资本对企业价值的贡献,即知识资本贡献能力。知识资本参与分配的实现形式,一是将知识产权资本量化为产权,二是采取人力资本证券化的模式。知识资本贡献能力指标体系包括财务评价指标和非财务评价指标。The prerequisite of the distribution involving in the intellectual cost is the contribution of the intellectual cost to the enterprises,ie,the contributive ability to the intellectual capital. The forms to realize the distribution involving in the intellectual cost are：first, change the intellectual property into property;second, adopt the patters of security of human capital. The financial assessment criteria system and non - financial one are included into the contributive abity to the intellectual capital.

关 键 词：企业 知识资本 分配 资本贡献能力 财务评价指标 非财务评价指标 

分 类 号：F275.4[经济管理—企业管理]