在系统回顾和综合分析国内外有关智力资本构成文献的基础上,对智力资本的构成及其评价体系进行了比较全面的评述和界定,并对各构成要素进一步细分,使其参数具有可操作性,以反映不同类型的智力资本的相互关系及对企业经营绩效的影响。由此构建了能源科技企业智力资本的评价指标体系,为我国科学评价能源科技企业绩效提供参考依据。
Based on a systematic retrospect and analysis of literature about the domestic and international intellectual capital constitution, the comprehensive review and definition are carried out about the constitution of intellectual capital and its evaluation system. Meanwhile the constituent elements are subdivided, which makes the parameters have more operability and reflects the mutual relationship of different kinds of intellectual capital and the influence on enterprise business performance. Therefore, the evaluation index system of intellectual capital in energy technology enterprises has been established, which provides some references basis for our country in evaluating the performance of energy technology enterprises scientifically