Discussion of the capital appraisal model of intelligence - take scientific and technological industry as an example

• Main Authors: Chen-Chun Liao, 廖振君
• Other Authors: Shoou-Jinn Chang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/13299715683548913029

碩士 === 國立成功大學 === 工學院工程管理專班 === 94 === With the development of the times, enterprises are in the environment that science and technology change rapidly full of uncertainty , pluralism and complexity now, face every scientific and technical innovation with vie each other in the violent industry, the intelligence capital (Intellectual capital ) has already become the most important assets that need protection most too that enterprises have. Because resource bet creation and managerial in intangible assets more and more enterprise, the traditional accounting method has been already unable to assess the sterling worth of enterprises accurately.