智力资本的管理与运营:认知派与行为派的论争  

The Running and Management of Intellectual Capital:Ostensive Approach Versus Performative Approach

作　　者：李经路[1] 

机构地区：[1]云南大学会计学院,云南昆明650091

出　　处：《中国流通经济》2014年第9期114-119,共6页China Business and Market

基　　金：国家自然科学基金"企业核心竞争力价值贡献测度和扩散路径研究--基于国家经济安全视角"(项目编号:71072166);云南省社会科学规划基金"云南省生态文明指数研究"(项目编号:201305);云南省教育厅"智力资本对云南企业贡献的测度研究"(项目编号:2014Y025);云南大学第四批中青年骨干教师课题"基于补贴和税收优惠的企业研发投入效应研究"(项目编号:XT412003)的部分成果

摘　　要：认知派强调智力资本存在一个先验模型,关注智力资本各要素如何贡献价值,行为派将智力资本构成要素的某些特性可视化作为目标;认知派认为对智力资本贡献的测度成功在望,而行为派认为智力资本构成要素处于演化状态,对其测度前途渺茫;行为派将智力资本理解成为一个表征概念,比认知派将智力资本理解为先验模型更为合理;行为派关于智力资本如何运作、智力资本怎样转化为企业价值的探索更有意义。Ostensive school believes that there is a prior model of Intellectual Capital （IC）, and pays attention to how every factor of IC contributes value. Performative school takes some visualized specialties of IC factors as the targets. Ostensive school believes that they can successfully measure the contribution of IC; while the performative school believes that it is impossible. Performative school believes that IC is a representation concept and thinks that this will be more reasonable then that IC is believed as a prior model by ostensive school. The idea of performative school on how to run IC and how to transform IC to enterprises value is more meaningful.

关 键 词：智力资本 本体论 认知派 行为派 

分 类 号：F270[经济管理—企业管理]