智力资本披露的动机及框架研究

智力资本是组织重要的价值驱动器，智力资本报告不仅可以向外界传递公司的知识战略，降低信息不对称，同时还是一种有效的内部管理工具，能帮助公司更好地认识和管理自己的知识资源，从而创造更高的价值。首先介绍了公司披露智力资本的动机，进而从战略管理的角度总结了智力资本披露的框架。

Research on the Incentive and Framework of Intellectual Capital Disclosure

Intellectual capital is an important value driver in today's organizations.Intellectual capital statements can be used as tools to communicate the knowledge-based strategy externally to lower the information asymmetry,but it can also be used as an internal manage ment tool to help organizations better understand their intellectual resources to create higher value.In this paper we outline the motivation for reporting intellectual capital,introduce four elements of such statement,and present a case example fr...