会计制度的局限性导致公司层次与智力资本相关的财富被隐藏,相应区域层次和国家层次的财富也被隐藏。文章从微观透视宏观的角度,分析了区域层次智力资本三要素,并且从智力资本现状、投资预测及智力资本效果三维角度选择指标。在此基础上,以华东六省一市为例,对该七个区域的智力资本进行衡量和比较,发现智力资本区域间发展不均衡现象严重。最后,文章提出了促进区域间智力资本和谐发展的建议,
Limitation of accounting system leads to the wealth of a company being hidden, accordingly the wealth of a region or country being hidden The paper analyses the three factors of intellectual capital (IC) of region and chooses the related indexes from the angle of assets, investments and effects. Then the IC of six provinces and one city in east china is measured and compared. It is found that the serious imbalance between regions. Finally, the paper puts forward some suggestion to promote harmonious development of regions .