| 平衡计分卡与智力资本的耦合关系研究 |
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| 引用本文： | 陈文标.平衡计分卡与智力资本的耦合关系研究[J].科技进步与对策,2005,22(10):139-141. |
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| 作者姓名： | 陈文标 |
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| 作者单位： | 台州科技职业学院,浙江,台州,318020 |
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| 摘 要： | 平衡计分卡由于兼顾了财务和非财务视角而成为一种新的管理工具。智力资本是企业最核心的资本，因其具有无形性的特点而难以计量。通过建立平衡计分卡与智力资本的耦合框架，为计量智力资本提供了可能性，实现了隐性资产依托该框架最终以显性资产来反映的目的。
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| 关 键 词： | 平衡计分卡 智力资本 耦合关系 |
| 文章编号： | 1001-7348（2005）10-0139-03 |
| 收稿时间： | 2005-03-08 |
| 修稿时间： | 2005-03-08 |
The Integration of the Balanced Scorecard and Intellectual Capital |
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| Chen WenBiao.The Integration of the Balanced Scorecard and Intellectual Capital[J].Science & Technology Progress and Policy,2005,22(10):139-141. |
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| Authors: | Chen WenBiao |
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| Abstract: | Balanced scorecard becomes a new management tool because of the financial and the non-financial vision.Intellectual capital is the core of the business capital.It is difficult to value because of the intangihle quality .It is possible to value the intellectual capital by the integration of the balanced scorevard and intellectual capital.In order to rellect the intangible assets to tangible assets by the framework. |
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| Keywords: | balanced scorecard intellectnal capital integration |
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