企业文化资本化及其计量方法的探讨

本文通过分析文化资本与经济资本之间的关系，发现企业文化与经济资本的基本特性类似．本文认为，企业文化与其他资本一样是企业的资本。本文探讨了企业文化资本的构成与计量方法，并在此基础上．提出了以Cobb-Douglas生产函数为基础的企业文化资本计量模型。

A Deliberation upon Capitalization of Corporate Culture and Measurement

This paper analyses the relationship between corporate cultural capital and economic capital, finding that the culture inheres in a kind of economic capital because it has the basic characters that same as what of the economy capital. So, the article suggests that the culture is a kind of capital like as other capitals of organization. Then the paper discusses the structure and measurement of corporate cultural capital. Finally, on the basis of above, the paper exploits a measurement model of corporate cultural capital based on the Cobb-Douglas production function.