在文献回顾的基础上,探讨了智力资本在西方制度环境下的测量逻辑和测量的制度基础,并将其与中国制度环境的特殊性对比,进而分析和评价了智力资本的3个维度和测量指标在中国制度环境下的适用性,并在此基础上提出基于中国制度环境的智力资本测量指标的修正。
Based on literature review, this study explored the logic and institutional basis of measurement of intellectual capital (IC) under western institutional environment, and compared them with the particularity of Chinese institutional environment. Further, three dimensions and three major measurement indexes were analyzed about their applicability under Chinese institutional environment. At the end, the measurement index of IC has been revised according to Chinese institutional environment.