智力资本分野:认知派与行为派的论争  

The Connotation of Intellectual Capital:Cognitive School versus Behavioral School

作　　者：李经路[1] 潘琳[2] 

机构地区：[1]云南大学经济学院,云南昆明650091 [2]安徽行政学院,安徽合肥230059

出　　处：《华东经济管理》2014年第12期140-145,共6页East China Economic Management

基　　金：云南省社会科学规划基金项目(201305);云南大学第四批中青年骨干教师基金项目(XT412003);云南省教育厅基金项目(2014Y025);安徽省哲学社会科学规划项目(AHSKY2014D150)

摘　　要：文章首先探析了智力资本与智力资产之间的关系,然后在智力资本的构成因素、智力资本的运作、智力资本与企业价值的关联程度以及智力资本转化为企业价值方面对比了智力资本认知派和智力资本行为派的两种流派不同观点。最后,文章认为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更有意义。First,the paper carries out an analysis on the relationship between intellectual capital and intellectual assets.Second,it makes the contrast on different viewpoints between IC cognitive school and IC behavioral school from the constit-uent elements of IC,the operation of IC,the correlation degree of IC and enterprise value,and the transformation of IC in-to enterprise value. Finally,the paper holds that the behavioral school regards IC as a conceptual representation is morereasonable than the cognitive school treats IC a transcendental model,the viewpoints of behavioral school on the operationof IC and the transformation of IC into enterprise value are more meaningful.

关 键 词：智力资本 本体论 认知派 行为派 

分 类 号：F272.7[经济管理—企业管理]