华东经济管理
華東經濟管理
화동경제관리
EAST CHINA ECONOMIC MANAGEMENT
2014年
12期
140-145
,共6页
智力资本%本体论%认知派%行为派
智力資本%本體論%認知派%行為派
지력자본%본체론%인지파%행위파
intellectual capital%ontology%cognitive school%behavioral school
文章首先探析了智力资本与智力资产之间的关系，然后在智力资本的构成因素、智力资本的运作、智力资本与企业价值的关联程度以及智力资本转化为企业价值方面对比了智力资本认知派和智力资本行为派的两种流派不同观点。最后，文章认为行为派将智力资本理解成为一个表征概念比认知派将智力资本理解为先验模型更为合理，行为派关于智力资本如何运作、智力资本怎样转化为企业价值更有意义。
文章首先探析瞭智力資本與智力資產之間的關繫，然後在智力資本的構成因素、智力資本的運作、智力資本與企業價值的關聯程度以及智力資本轉化為企業價值方麵對比瞭智力資本認知派和智力資本行為派的兩種流派不同觀點。最後，文章認為行為派將智力資本理解成為一箇錶徵概唸比認知派將智力資本理解為先驗模型更為閤理，行為派關于智力資本如何運作、智力資本怎樣轉化為企業價值更有意義。
문장수선탐석료지력자본여지력자산지간적관계，연후재지력자본적구성인소、지력자본적운작、지력자본여기업개치적관련정도이급지력자본전화위기업개치방면대비료지력자본인지파화지력자본행위파적량충류파불동관점。최후，문장인위행위파장지력자본리해성위일개표정개념비인지파장지력자본리해위선험모형경위합리，행위파관우지력자본여하운작、지력자본즘양전화위기업개치경유의의。
First, the paper carries out an analysis on the relationship between intellectual capital and intellectual assets. Second,it makes the contrast on different viewpoints between IC cognitive school and IC behavioral school from the constit?uent elements of IC,the operation of IC,the correlation degree of IC and enterprise value,and the transformation of IC in?to enterprise value. Finally, the paper holds that the behavioral school regards IC as a conceptual representation is more reasonable than the cognitive school treats IC a transcendental model, the viewpoints of behavioral school on the operation of IC and the transformation of IC into enterprise value are more meaningful.
