摘要
智力资本是智力资源资本化的成果,是知识经济时代企业的核心竞争力。智力资本与股本具有同质性,可以作为资本出资。但是智力资本出资目前还存在制度上的障碍,包括立法上我国尚未承认智力资本,智力资本的会计核算存在诸多困难等。要改变这种状况,必须突破传统的“资本”概念的外延,提升智力资本的价值。
The intellectual capital is the proceeds of capitalization of the intellectual resources. It has the same features with the equity share and may become capital of the company. These are systematic problems for recognition of the intellectual capital as equity share, including non-recognition of the intellectual capital by laws, as well as the difficulties for accounting. It is necessary to enlarge the traditional notion of capital and enhance the value of the intellectual capital in order to improve such circumstance.
出处
《上海财经大学学报》
CSSCI
2006年第2期26-33,共8页
Journal of Shanghai University of Finance and Economics
关键词
智力资本
出资
智力资源
资本化
intellectual capital
contribution of capital
intellectual resources
capitalization
