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高新技术企业是产业经济发展的主体和支柱,高新技术企业的迅速发展,也使得高新技术企业的价值评估显得尤为重要,特别是智力资本是高新技术企业创造价值的源泉,基于智力资本的企业价值评估成为企业经营者和投资者密切关注的问题。
High-tech enterprises are the mainstay and pillar of industrial economic development. The rapid development of high-tech enterprises also makes the value evaluation of high-tech enterprises even more important. In particular, intellectual capital is the source of value creation for high-tech enterprises. Based on the enterprise value of intellectual capital Assessment has become a concern for business managers and investors.