基于CIV法的中国上市企业智力资本计量应用研究金融学专业论文.docxVIP

哈尔滨工业大学工学硕士学位论文 哈尔滨工业大学工学硕士学位论文 目录 目录 Abstract Enter the era of knowledge-driven economy, high-level intellectual capital has been the essential important condition of enterprise obtaining extra earning and building core capability. But if we want to implement effective management to the intellectual capital of enterprises so as to realize the appreciation of its value ， then the measurement on the intellectual capital is the essential precondition. For research needs, this article provided detailed introduction and deep commentary of classical intellectual capital measurement models on the base of the theoretical foundation of intellectual capital and defined intellectual capital according to this article. This article introduced some common methods of intellectual capital measurement and classified them into four kinds according to their characteristics. According to the national conditions of our country，I choose CIV method through comparing various kinds of measurement models to measure the intellectual capital level of listed companies of our country. In the part of empirical study, I choose listed companies of Pharmaceutical, Steel and Textile industries as the sample companies according to the grade of knowledge intensity and applied improved CIV method to measure them. This article analyzed the result of calculation not only from the view of inner and outer industry, but also from the trend of recent years. Besides, I compared and analyzed the result of fore-and-aft the improvement of CIV method, and approved that the improved CIV method can give more accurate and effective information of intangible capability of companies. At last, I gave some suggestions for applying the intellectual capital measurement of the companies. Keywords intellectual capital; intellectual capital measurement; listed companies; CIV method - II - 目录 摘要 I HYPERLINK \l _bookmark0 Abstract II HYPERLINK \l _bookmark1 第 1 章 绪论 1 HYPERLINK \l _bookmark1 1.1 选题背景与研究意义 1 HYPERL