作　　者： ; ;

机构地区： 暨南大学管理学院

出　　处： 《暨南学报（哲学社会科学版）》 2004年第4期18-21,共4页

摘　　要： 现有的人力资源价值计量方法不同程度地存在缺陷。在进一步辨析智力资本含义的基础上,围绕会计信息质量的要求,提出了一种简明且操作性强的智力资本计量方案,即以经济附加值为基础,按行业平均报酬率和超常报酬率分别计算确定智力资本的份额,最后将其在智力资本组成要素之间进行分配。 This paper analyzes the advantages and disadvantages of the existing calculating methods. On the basis of further understanding the meaning of intelligent capital, we bring about a concise and easily operational intelligent capital measuring method according to the demands of the accounting information quality. We point out that the measurement of intelligent capital should be made separately in the different parts based on the economic additional values: one is within rate of industrial average returns and the other is within rate of abnormal industrial returns and both are distributed among the factors composing intellectual capital. At last this paper appraises this method by comparing it with others.

关 键 词： 智力资本 计量 经济附加值

领　　域： [经济管理] [经济管理]