Research on Intellectual Capital Valuation

摘要：

As the development of knowledge economy,intellectual capital becomes the main asset of company.Though intellectual capital is intangible and its value is implicit,in order to meet the need of managers,its value can be estimated indirectly by foreseeing its output value.Based on analyzing former researches on connotation and measurement of intellectual capital,we establish a new intellectual capital valuation model which shows the relationship between value of intellectual capital and net profit and takes time limitation and operation modes of intellectual capital into consideration.The model estimates intellectual capital value of profit center,so it is essential to judging the minimum profit center on which special intellectual capital works,when using the model to estimate special intellectual capital value.

关键词： Intellectual Capital Valuation Measurement

作者: WANG Zexia LI Mingming

作者单位: Hangzhou Dianzi University

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 2237-2241

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）