| 关于VAIC法下智力资本增值表体系的构建 |
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| 引用本文： | 贾莹莹.关于VAIC法下智力资本增值表体系的构建[J].价值工程,2007,26(3):47-49. |
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| 作者姓名： | 贾莹莹 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 在知识经济时代,智力资本作为企业的一种独立的战略性要素,已越来越受到企业的重视。从智力资本的评价系统VAIC法出发,在介绍其基本原理的基础上,构建了智力资本的增值表,并对其各个指标进行了详细的分析。
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| 关 键 词： | 知识经济 VAIC法 人力资本效率 结构资本效率 |
| 文章编号： | 1006-4311（2007）03-0047-03 |
Intelligence Capital Appreciation Table System Constructing under VAIC Law |
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| Jia Yingying.Intelligence Capital Appreciation Table System Constructing under VAIC Law[J].Value Engineering,2007,26(3):47-49. |
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| Authors: | Jia Yingying |
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| Institution: | Shandong Institute of Economics,Jinan 250014,China |
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| Abstract: | In the period of knowledge economy, the intelligence capital conduct as one kind of independent strategic essential factor in the enterprise, has take more and more seriously. This article embarks from the intelligence capital appraisal system VAIC law, as introducing its basic principle foundation, then constructed the intelligence capital increment table. At last, we has carried on the detailed analysis to its each target. |
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| Keywords: | Knowledge economy VAIC law Efficiency of human capital Efficiency of capital structure |
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