智力资本对企业创新发展的投资

O. Korniienko
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引用次数: 0

摘要

本文论述了智力资本投资在企业发展中的现状、管理实践和智力资本投资绩效评价。分析了“智力资本”范畴的概念结构。委任要理解持股是有形和无形的资源,不能有流动性和正式登记的权力。建议从具体的要素来看待企业智力资本的结构,其中包括:人力资产、市场资产和资产、结构资产和资产。本文提出了一种企业智力资本形成与投资的方案。建议将投资效率归因于智力资本,即创造的创新产品的商业化,或公司在实施各种开发项目后获得的额外收入。本文认为,由于智力资本投资结构的异质性,不能仅从获得财务回报的角度来考虑智力资本投资的有效性,因此,本文强调了一套评价企业智力资本管理有效性的标准,因为智力资本管理的有效性水平必然会影响企业创新发展的质量。笔者建议纳入以下标准:智力潜能再生产周期及其随后转化为智力资本的财务安全标准,这样的标准可以确定公司财务资源在智力潜能再生产中的参与程度;固定资本再生产质量标准,用以确定固定资本的技术和技术再生产水平;由现有创新机会水平决定的生产可持续性标准;企业社会经济增长的标准。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
INVESTMENT OF INTELLECTUAL CAPITAL IN THE INNOVATIVE DEVELOPMENT OF THE ENTERPRISE
The article deals with current issues of intellectual capital investment in enterprise development, management practices and performance evaluation of investment of intellectual capital. The concept apparatus of the category "intellectual capital" is analyzed. Appointed to understand the holdings as tangible and intangible resources, which cannot be liquidity and formal registration of power. It is suggested to look at the structure of the intellectual capital of business in terms of specific elements, among them: human assets, market assets and assets, as well as structural assets and assets. In the following, a scheme for the formation and investment of intellectual capital of business is presented. It is proposed to attribute the efficiency of investment to intellectual capital in terms of commercialization of created innovative products, or additional income, taken away by the company after the implementation of projects for a variety of developments. The article defines that the effectiveness of intellectual capital investments cannot be considered only from the point of view of the obtained financial return due to the heterogeneity of its structure, therefore, an additional set of criteria for evaluating the effectiveness of intellectual capital management of the enterprise is highlighted, since the level of effectiveness of intellectual capital management will definitely affect the quality of innovative development of the enterprise. The author proposed to include the following as such criteria: criteria of financial security of the cycle of reproduction of intellectual potential with its subsequent transformation into intellectual capital, such criteria will allow to determine the degree of participation of the company's financial resources in the reproduction of intellectual potential; criteria for the quality of reproduction of the fixed capital, which allow to determine the level of technical and technological reproduction of the fixed capital; production sustainability criteria determined by the level of available innovation opportunities; criteria of socio-economic growth of the enterprise.
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