摘要
当今经济社会中 ,智力资本是企业能够在竞争中立于不败地位的关键之一 ,但是 ,人们对于智力资本的内涵及计量还存在着认识模糊的问题。本文从智力资本定义的讨论出发 ,介绍了智力资本的分类 ,并对其难以计量以致影响报表使用者决策的现状提出了一定的改进建议。
In the present economic society intellectual capital is one of the important factors by which enterprises can prevail in the competition.But people can't clearly understand the connotation and calculation of the intellectual capital.The essay begins with the discussion of the intellectual capital's definition,introduces the classification of the intellectual capital and puts forward some improving suggestion on the inestimable problem which can affect the decision of financial forms users.
出处
《哈尔滨商业大学学报（社会科学版）》
2002年第2期79-80,共2页
Journal of Harbin University of Commerce:Social Science Edition
