摘要
对智力资本进行有效管理与开发是企业亟待解决的问题,而构建科学的智力资本测度体系是有效管理并开发智力资本的基础和首要条件。为更好地开发物流企业智力资本,应基于当前智力资本研究成果,融合物流企业自身特点,构建物流企业智力资本测度体系。研究发现,物流企业智力资本是人力资本、结构资本、关系资本三大要素耦合、交互作用的结果,其要素结构一直处于动态变化之中。同时,物流企业智力资本存量也并非一成不变,它们随企业所处生命周期阶段的不同、国家相关政策等环境的变化而变化,并使得智力资本总量发生变化。在不同的发展阶段,智力资本对物流企业的贡献存在差异,且物流企业智力资本各要素对处于不同发展阶段的企业所贡献的价值也不尽相同。尽管智力资本结构存量一直处于动态变化之中,但在有限的财务约束下,在三要素的彼此互动、互相制约、紧密耦合下,每个存量并不会无限增大。由此,可以提出既定投入条件下物流企业智力资本效益最大化的构想,即以当前人力资本、结构资本、关系资本价格作为生产要素投入价格构造等成本函数,以人力资本、结构资本、关系资本三要素为生产要素构建三维立体坐标,来展示物流企业智力资本三要素之间的互相影响与约束。物流企业管理者通过对三要素的不断调整使之得以动态平衡,形成智力资本的有效结构,从而实现产出的最大化。当然,随着物流企业智力资本要素构成的复杂化,该构想可进一步推广到多维空间坐标,探讨多维空间下物流企业智力资本的动态优化问题。
Effective management and development of corporate intellectual capital is an important problem for enterprises demanding urgent solution,while scientific intellectual capital measurement system is of prime importance for solving this problem. To better develop the intellectual capital of logistics corporate,we should take the existing related research literatures as the basis,take the characteristics of logistics corporate into consideration,and establish the measurement system of intellectual capital of logistics corporate. It is found that,the intellectual capital of logistics corporate is the result of coupling and interaction of human capital,structure capital and relation capital;and the factor structure of that is dynamic. At the same time,the stock of intellectual capital of these corporate is not unchangeable;they will change with changes in the stage of life cycle and related national policy environment,which will lead to the changes in the total volume of the intellectual capital. In different development stages,the contribution of intellectual capital to logistics corporate will be different;and the contribution of all the factor of intellectual capital of these corporate to corporate in different development stage will be different. Though the structural stock of intellectual capital is dynamic,every stock will not be infinitely increased. So,we can put forward the idea of benefit maximization of logistics corporate intellectual capital with given investment. It means that,we can take the price of human capital,structure capital and relation capital as the price of factors of production to construct an isocost function and take these three factors as factors of production to construct a three-dimensional coordinate to demonstrate the interaction and inter-constraint among these three factors. With the help of adjusting these three factors to achieve a dynamic balance,the effective structure of intellectual capital and output maximization will be realized. Certainly,because of the complicated factor structure of intellectual capital of these corporate,this idea can be further popularized into the multi-dimensional coordinate,and can be used to explore the dynamic optimization of intellectual capital of logistics corporate in the multi-dimensional space.
出处
《中国流通经济》
CSSCI
北大核心
2015年第2期78-84,共7页
China Business and Market
基金
教育部人文社会科学研究规划基金"驱动企业可持续发展的绿色智力资本构建问题研究"(项目编号:14YJA630048)
国家社会科学基金重点项目"我国制造企业创新型成本领先战略研究"(项目编号:11AGL001)的部分研究成果
关键词
智力资本
物流
测度
intellectual capital
logistics
measurement
