企业知识资产及其战略体系构建--基于财务的视角  

Establish on the Corporate Knowledge Assets Strategy system:From the Financial Perspective

作　　者：高洁[1,2] 蒋冲[3] 向显湖[2] 

机构地区：[1]西华大学管理学院 [2]西南财经大学会计学院 [3]江西科技师范大学经管学院

出　　处：《财经科学》2013年第6期71-79,共9页Finance & Economics

摘　　要：知识经济时代,企业知识资产的价值创造作用突显,日愈成为企业业绩创新的驱动因素,故而谋划企业知识资产战略问题凸显。本文主要从财务视角对知识资产战略问题进行研究,探寻知识资产战略的目标、政策规划,以及基于财务视角的知识资产战略特性、知识资产产权规划、知识资产价值评估等。在财务战略中科学配置知识资产是培植企业创新、增加财务业绩和提升现代企业核心竞争力的关键。In the knowledge- based economy era, the Knowledge assets play a more significant role in the corporate value creation , and has increasingly become the key drivers of corporate value creation. To adapt to the new environment, It is definitely important to study the strategic issues of corporate knowledge assets. In this paper, we take a relatively systematic study on the strategic issues of knowledge assets fi＇om a finan- cial perspective, including the knowledge assets strategic goals, policy planning, the strategic nature of knowledge assets from the financial perspective, the planning of knowledge assets property, and the value as- sessment of knowledge assets.

关 键 词：知识资产 财务战略 业绩 竞争力 

分 类 号：F275[经济管理—企业管理]