Review on Evaluating Theory and Models of Intellectual Capital

摘要：

In knowledge economic times, it is intellectual capital but tangible asset that creates higher value, evaluating of intellectual capital has been the key of management of intellectual capital at company. Firstly, this paper expatiate the concept and theory of intellectual capital, the strong points and shortages of 7 models were analyzed and compared then, and list typical demonstrational examples, the shortages and further researching of models were indicated at last.

关键词： intellectual capital evaluating theory evaluating models intangible assets

作者: YAN Hua-hai XU Yin-feng GUO Qin

作者单位: Management School,Xian Jiaotong University,Xian,Shangxi,China

会议类型: 国际会议

会议名称: The Fourth International Conference on Management of Innovation and Technology(第四届技术管理与技术创新国际会议 ISMOT04)

会议地点: 杭州

会议语种:英文

页码: 588-592

在线出版日期: 2004-10-24（万方平台首次上网日期，不代表论文的发表时间）