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作为一种战略管理工具,智力资本报表(InCaS)已经广泛用于欧洲企业.但这种工具是否适用于中国企业?为了探讨这一问题,通过分析InCaS的运行机制和InCaS在欧洲的最佳应用实践,得出其适用的边界条件.在这种边界条件之下,选取204家中国的上市公司,在对其进行行业、规模和生命周期阶段分类的基础之上,运用内容分析法对204家企业的年报进行分析.进而探讨不同行业、规模和生命周期阶段的企业在智力资本披露方面的现状和差异.对比InCaS在欧洲的应用情况探讨InCaS与中国企业的适配问题.
As a strategic management tool, intellectual capital report (InCaS) has been widely used in European enterprises.But this tool is suitable for Chinese enterprises? To explore this issue, by analyzing the operating mechanism of InCaS and InCaS best application in Europe Practice and get its applicable boundary conditions.Under this boundary condition, 204 Chinese listed companies are selected, based on their classification of industry, scale and life cycle, using content analysis method to analyze 204 Then analyze the current situation and difference of intellectual capital disclosure in different industries, scale and life cycle stages.Comparing the application of InCaS in Europe to explore the adaptation of InCaS to Chinese enterprises.