智力资本计量方法浅析
发布时间：2018-10-26 15:19
【摘要】：正 智力资本主要指企业所拥有的实际经验、组织技术、客户关系、专业技能等,由于智力资本具有非实体性、无形性和未来收益不确定性等特点,其价值不易准确地计量,因而仅靠传统会计所使用的单一的货币计量方法难以恰当地计量其真实价值。由于不同企业其智力资本的构成项目不同,计
[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,
【作者单位】：
【分类号】：F275
，
本文编号：2296146
[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,
【作者单位】：
【分类号】：F275
，
本文编号：2296146
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