A Study on Behavior and Measurement of the Firm Intellectual Capital Value Creation——The Perspective of the Firm Contract Theory Based on Stakeholders


人类社会已经从农业经济,工业经济过渡到知识经济时代,知识已经成为整个社会发展的关键力量和核心要素。智力资本是知识的资本化,企业的智力资本是组织学习的积累和组织知识的资本化。现代企业的智力资本的价值创造所占比例越来越大。然而,大量的传统企业价值理论研究依然从实物资本的角度研究企业的价值创造行为并进行无数多的实证研究,这些难以计数的实证研究从统计上和理论上并不具有很强的解释力,其原因就在于没有从根本上揭示企业价值创造的核心动力和机制,忽略了智力资本的价值创造根源,没有从智力资本,特别是知识的视角深入的研究企业价值创造行为。 本文试图通过对智力资本的研究揭示企业的价值创造行为,从利益相关者企业契约...As Human society has evolved from the agricultural economy, to the industrial economy and to the knowledge-based economy, knowledge has become a key force and the core element in the development of the whole society. Intellectual capital is the capitalized knowledge, and the firm's intellectual capital is based on organizational learning and organizational knowledge capitalization. The intellectua...学位:管理学博士院系专业:管理学院会计系_会计学学号:1752007015364

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