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本文从超额收益、契约和资产专用性三个维度对无形资本进行了有效识别。在有效识别无形资本的基础上,利用会计确认的“彩色模式”将无形资本确认为核心、紧密和松散三个层次。确认结果显示:核心层次无形资本包括土地使用权资本、特许经营权资本、知识产权资本和经营能力资本;紧密层次无形资本包括品牌资本和关系资本;松散层次无形资本包括道德资本和基础结构资本。
This article effectively identifies intangible capital from the three dimensions of excess return, contract and asset specificity. On the basis of effective identification of intangible capital, intangible capital is confirmed as the core, close and loose three levels by the “color mode” of accounting confirmation. Confirmation results show that: the core level of intangible capital includes land use right capital, franchise capital, intellectual property capital and operating ability capital; close level intangible capital includes brand capital and relational capital; loose level intangible capital includes moral capital and infrastructure capital.