| 知识经济型企业财务评价指标体系的构建与运行 |
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| 引用本文： | 颉茂华, 王媛媛,. 知识经济型企业财务评价指标体系的构建与运行[J]. 华东经济管理, 2011, 25(3): 108-112. DOI: 10.3969/j.issn.1007-5097.2011.03.026 |
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| 作者姓名： | 颉茂华 王媛媛 |
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| 作者单位： | 1. 内蒙古大学经济管理学院,内蒙古,呼和浩特,010021;四川大学工商管理学辽,四川,成都,100083
2. 四川大学工商管理学辽,四川,成都,100083 |
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| 基金项目： | 内蒙古大学创新团队项目“企业可持续发展财务管理模式研究”(091010),内蒙古大学211工程三期项目“环境与资源价值管理”(21134) |
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| 摘 要： | 随着知识成为经济生活的主导因素，大量知识经济型企业不断涌现，工业经济时代建立的传统企业财务评价体系受到了严重的挑战。知识经济型企业独有的特点必然对企业财务评价体系产生影响。依据知识经济型企业的特点，知识经济型企业的价值评估是“以人为本的知识管理体制”的多角度评价，财务评价的中心是人力报酬率。文章以此为思路，建立一个与知识经济时代相适应、以人力资本为主导的知识经济型企业财务评价体系。
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| 关 键 词： | 知识经济型企业 财务评价体系 人力资本 |
Construction and Operation with the Knowledge Economy Enterprise of Value Appraisal System |
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| XIE Mao-hua; ; WANG Yuan-yuan. Construction and Operation with the Knowledge Economy Enterprise of Value Appraisal System[J]. East China Economic Management, 2011, 25(3): 108-112. DOI: 10.3969/j.issn.1007-5097.2011.03.026 |
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| Authors: | XIE Mao-hua WANG Yuan-yuan |
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| Affiliation: | 1.School of Economics and Management; Inner Mongolia University; Huhehaote 010021; China; 2.Business School of Sichuan University; Chengdu 100083; China |
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| Abstract: | As the knowledge becomes the leading factor of the economic activity,massive knowledge economy enterprises unceasingly emerge,therefore,traditional enterprise finance appraisal system established the industry economy time has received the serious challenge.Knowledge economy enterprise s typical characteristics inevitably has the influence to the enterprise value appraisal system.Based on that,knowledge economy enterprise s value appraisal is the humanist knowledge management system with multi angles apprais... |
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| Keywords: | the knowledge economy enterprise value appraisal system human capital |
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