农工一体化企业智力资本价值创造效率评估研究  

Evaluation of Intellectual Capital Value Creation Efficiency of Agro-industrial Enterprises

作　　者：王伟红[1] 王帅[1] 彭丙虎 王素素 Wang Weihong;Wang Shuai;Peng Binghu;Wang Susu

机构地区：[1]山东财经大学会计学院,山东济南250014

出　　处：《中国资产评估》2022年第7期29-36,42,共9页Appraisal Journal of China

基　　金：国家社科基金重大项目“深化国企混合所有制改革的理论与实践创新研究”(项目编号21ZDA040)。

摘　　要：知识经济时代的产业形态从资本密集型转变为知识密集型,物质资本逐渐被智力资本取而代之,有效测定智力资本的价值创造效率对企业的发展至关重要。本文以受到较少关注的农工一体化企业为研究对象,结合其独特的生产经营模式,利用改进的VAIC模型,衡量我国农工一体化企业的智力资本价值创造效率。研究发现不同产权性质、不同生命周期、不同地域和不同细分行业企业的智力资本价值创造效率存在较大差异。管理者应该合理有效地实施智力资本差异化管理,最大化发挥智力资本的价值创造效应。In the era of knowledge economy,the industrial form has changed from capital-intensive to knowledgeintensive,and material capital has gradually been replaced by intellectual capital.It is crucial to effectively measure the value creation efficiency of intellectual capital.In this paper,the less concerned agro-industrial enterprises are taken as the research object,combined with their unique production and management mode,the improved VAIC model is used to measure the intellectual capital value creation efficiency of China’s agro-industrial enterprises.The research shows that the intellectual capital value creation efficiency of enterprises with different property rights,different life cycles,different regions and different sub-sectors is quite different.Managers should implement the differentiated management of intellectual capital reasonably and effectively,and maximize the value creation effect of intellectual capital.

关 键 词：农工一体化企业 智力资本 VAIC模型 价值创造效率 

分 类 号：F230[经济管理—会计学]