智力资本的二分法——从资产和负债两个角度看待智力资本

在知识经济时代 ,经济的增长 ,企业的价值 ,竞争的优势均源于创新。而创新的基础与核心是智力资本。当前 ,国内关于智力资本在定义上较为一致的观点是“智力资本是公司中所有无形资产的总和”,即“智力资本=无形资产”。文章将引入新的变量“无形负债”对这一等式进行修正 ,力图丰富和开阔当前对智力资本的研究视角。

The Dichotomy of Intellectual Capital--view intellectual capital from assets and liabilitie

Contends that the current treatment of intellectual capital possessed by organizations has been somewhat superficial.To date there has been too much focus on intellectual assets and to some extent an implied equivalence between intellectual assets and intellectual capital.Considers the issue of the other factor within the intellectual capital equation,namely,intellectual liabilities.In fact intellectual capital is more appropriately derived as a net figure(subtracting intellectual liabilities from intellectual assets)rather than a mere summation of the organization's identified intellectual assets.