关于智力资本价值计量方法的探讨  

Research on Measurement Method of Intellectual Capital Value

作　　者：徐程兴[1] 柯大钢[1] 

机构地区：[1]西安交通大学会计学院

出　　处：《南开管理评论》2003年第5期20-23,51,共5页Nankai Business Review

基　　金：西安市软科学研究项目"西安市高新技术产业市场化建设研究"(批准号R200247)的阶段性研究成果

摘　　要：智力资本价值的计量是智力资本会计的难点和重点。本文认为,在设计计量模型时,应以产出价值为计量基础,充分考虑智力资本的配置状态或使用效率、经济寿命期等因素的影响,并且应能提供局部集合或单项智力资本价值的信息。基于这种构思,文章最后设计了智力资本价值计量方法(模型)。Measurement of intellectual capital value is the hot domain of theory study home and abroad. This article puts forward a viewpoint that the value of output should be taken as the measurement basis. Also, such factors as the deployment state of intellectual capital or the effichent use of the capital and economic life period and so on should also be taken fully into consideration. Besides, the information concerning the local mix or smgle intellectual capital item should be provided. The final part of this article relates to the measurement method based on this idea.

关 键 词：智力资本 资本价值 计量模型 经济寿命期 账面价值 会计核算 产出价值 

分 类 号：F270[经济管理—企业管理]