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本文以智力资本与企业价值关系分析为切入点,揭示企业智力资本各因素评分值与企业业绩有显著的相关关系,并探讨以智力资本为导向的财务分析理论与方法,从而为企业管理提供一种工具。
Based on the analysis of the relationship between intellectual capital and enterprise value, this paper reveals that there is a significant correlation between the score of each factor of enterprise intellectual capital and the performance of the enterprise, as well as the theory and method of financial analysis guided by intellectual capital so as to provide a Kind of tools.