CAJ | 학술논문

智力资本逐步代替物质资本成为知识经济时代企业价值创造的核心资源，智力资本比重最高的高新技术企业如何正确评价和管理智力资本成为企业发展的关键。文章结合高新技术企业特点，提出高新技术企业智力资本构成应体现创新资本和信息资本，并据此构建了适用于高新技术企业智力资本评价的指标体系和模糊综合评价模型，以期能够为高新技术企业寻找影响智力资本的关键要素、诊断智力资本状况、有效管理智力资本提供理论指导。
지력자본축보대체물질자본성위지식경제시대기업개치창조적핵심자원，지력자본비중최고적고신기술기업여하정학평개화관리지력자본성위기업발전적관건。문장결합고신기술기업특점，제출고신기술기업지력자본구성응체현창신자본화신식자본，병거차구건료괄용우고신기술기업지력자본평개적지표체계화모호종합평개모형，이기능구위고신기술기업심조영향지력자본적관건요소、진단지력자본상황、유효관리지력자본제공이론지도。
Instead of physical capital,intellectual capital and gradually become the knowledge economy era of value creation core resources,intellectual capital,the highest proportion of high-tech enterprises how to properly assess and manage intellectual capital as the key to development.In combination with high-tech enterprises,this paper proposes high-tech enterprise intellectual capital should reflect the innovation capital and information capital,and accordingly built for high-tech enterprise intellectual capital evaluation index system and fuzzy comprehensive evaluation model,in order to be able to offer high-tech enterprises looking affecting key elements of intellectual capital,intellectual capital condition diagnosis and effective management of intellectual capital to provide theoretical guidance.