CAJ | 학술논문

知识经济时代，企业知识资产的价值创造作用突显，日愈成为企业业绩创新的驱动因素，故而谋划企业知识资产战略问题凸显。本文主要从财务视角对知识资产战略问题进行研究，探寻知识资产战略的目标、政策规划，以及基于财务视角的知识资产战略特性、知识资产产权规划、知识资产价值评估等。在财务战略中科学配置知识资产是培植企业创新、增加财务业绩和提升现代企业核心竞争力的关键。
지식경제시대，기업지식자산적개치창조작용돌현，일유성위기업업적창신적구동인소，고이모화기업지식자산전략문제철현。본문주요종재무시각대지식자산전략문제진행연구，탐심지식자산전략적목표、정책규화，이급기우재무시각적지식자산전략특성、지식자산산권규화、지식자산개치평고등。재재무전략중과학배치지식자산시배식기업창신、증가재무업적화제승현대기업핵심경쟁력적관건。
In the knowledge- based economy era, the Knowledge assets play a more significant role in the corporate value creation , and has increasingly become the key drivers of corporate value creation. To adapt to the new environment, It is definitely important to study the strategic issues of corporate knowledge assets. In this paper, we take a relatively systematic study on the strategic issues of knowledge assets fi＇om a finan- cial perspective, including the knowledge assets strategic goals, policy planning, the strategic nature of knowledge assets from the financial perspective, the planning of knowledge assets property, and the value as- sessment of knowledge assets.