本文通过分析文化资本与经济资本之间的关系,发现企业文化与经济资本的基本特性类似,本文认为,企业文化与其他资本一样是企业的资本。本文探讨了企业文化资本的构成与计量方法,并在此基础上,提出了以Cobb—Douglas生产函数为基础的企业文化资本计量模型。 By analyzing the relationship between cultural capital and economic capital, this paper finds that the basic characteristics of corporate culture and economic capital are similar. This paper argues that corporate culture, like other capital, is the capital of an enterprise. This paper explores the composition and measurement of corporate culture capital, and on this basis, proposes a corporate culture capital measurement model based on the Cobb-Douglas production function.