CAJ | 학술논문

阐述了装备智力资本的概念，总结了国内外学者对智力资本评估的理论方法及计量模型的研究成果，论述了目前常用的智力资本计量方法对装备智力资本的适用性，结合装备智力资本的自身特点，提出了基于装备效能提升、基于实物期权，以及基于劳动价值论的3种装备智力资本计量模型。
천술료장비지력자본적개념，총결료국내외학자대지력자본평고적이론방법급계량모형적연구성과，논술료목전상용적지력자본계량방법대장비지력자본적괄용성，결합장비지력자본적자신특점，제출료기우장비효능제승、기우실물기권，이급기우노동개치론적3충장비지력자본계량모형。
With wide application of advanced technology in equipment and the unceasingly improvement of equipment infor -mationization, intellectual capital plays an increasingly important role in the development of weapons and equipments .Therefore, it is of great significance to understand the concept of intellectual capital equipment correctly , as well as to find a scientific and reasonable measurement method of the value of equipment intellectual capital .The concept of equipment intellectual capital was expounded and domestic and foreign theory of intellectual capital evaluation methods and the research achievements of economet -ric model were summarized .The applicability of the intellectual capital measurement methods currently used for the intellectual capital equipment was discussed .Three measurement models of equipment intellectual capital respectively were proposed based on improvement of equipment efficiency , real options and the labor value theory while their characteristics were taken into consid -eration.