【摘要】：正 智力資本主要指企業(yè)所擁有的實(shí)際經(jīng)驗(yàn)、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(shí)體性、無形性和未來收益不確定性等特點(diǎn),其價(jià)值不易準(zhǔn)確地計(jì)量,因而僅靠傳統(tǒng)會(huì)計(jì)所使用的單一的貨幣計(jì)量方法難以恰當(dāng)?shù)赜?jì)量其真實(shí)價(jià)值。由于不同企業(yè)其智力資本的構(gòu)成項(xiàng)目不同,計(jì)
[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,
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【分類號(hào)】：F275
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本文編號(hào)：2296146