企业无形资本的战略控制  

Strategic Control on Intangible Capital of Enterprise

作　　者：陈梅[1] 

机构地区：[1]东北财经大学会计学院中国内部控制研究中心

出　　处：《科学决策》2011年第12期58-71,共14页Scientific Decision Making

基　　金：国家自然基金项目(70902062);中国博士后特别基金资助项目(200902542)

摘　　要：文章首先从无形资本的内涵,以及管理控制、内部控制和战略控制的内涵挖掘出企业无形资本战略控制的内涵,即无形资本的战略控制是指无形资本作为企业的战略资源,具有内在的高不确定性和价值增值性。为了防范它的价值损伤风险,有效实现其价值增值,应由以企业董事会主导的,其他管理层参加的控制主体,对无形资本的价值投资、价值评估、价值实现等的全过程进行全面控制。其次从无形资本的价值评估、计量与报告、投资与管理对无形资本战略控制方式做了总结。最后分析了无形资本的控制效果,并指出了无形资本战略控制需要进一步研究的问题。By analyzing the connotation of intangible capital, management control, internal control and strategic control, this paper extracts and relines the connotation of strategic control on intangible capital of enterprise, which means intangible capital as firm＇ s strategic resource, due to its more uncertainties and value increment, should be controlled by the board of directors, and other managers through the ways such as value invest, evaluation and value realization, to minimize its value destruction and maximize its value expansion. Besides, the paper addresses the three main control methods such as evaluation, report, and investment of intangible capital. Finally, we point out the effectiveness and further developing direction of strategic control of the intangible capital

关 键 词：无形资本 战略控制 战略风险 战略价值 

分 类 号：C935[经济管理—管理学]