【摘要】：正 智力資本主要指企業(yè)所擁有的實際經(jīng)驗、組織技術(shù)、客戶關(guān)系、專業(yè)技能等,由于智力資本具有非實體性、無形性和未來收益不確定性等特點,其價值不易準(zhǔn)確地計量,因而僅靠傳統(tǒng)會計所使用的單一的貨幣計量方法難以恰當(dāng)?shù)赜嬃科湔鎸崈r值。由于不同企業(yè)其智力資本的構(gòu)成項目不同,計
[Abstract]:Positive intellectual capital mainly refers to the actual experience, organizational technology, customer relationship, professional skills and so on that an enterprise has. Due to its characteristics of non-entity, invisibility and uncertainty of future income, the value of positive intellectual capital is not easy to be accurately measured. Therefore, it is difficult to properly measure its true value by a single monetary measurement method used in traditional accounting. Because different enterprises have different components of intellectual capital,
【作者單位】：
【分類號】：F275
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本文編號：2296146