智力资本衡量方法[外文翻译]

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1、本科毕业论文（设计）外文翻译原文：IntellectualCapitalMeasurementMethodsIntroductionIntroductionEvolutionofeconomyhascausedimportantchangesinactivityofcompaniesontheglobalmarket.Nowadaysweareobservingagrowththeimportanceofintellectualresourcesasaneffectivetoolforincreasingcorporatecompetitiveness.Thisfacthasca

2、usedtheneedtomanagecompaniesandtomeasuretheirperformanceinanewway.MeasuringIntellectualCapitalisessentialandveryimportantinordertocomparedifferentcompanies,toestimatetheirrealvalueoreventocontroltheirimprovementyearbyyear.Alsotoimprovethewayinwhichcompaniesmanageitsintellectualresourcesthatge

3、neratevalueandgivebacksomebenefitsinconsequencesmaximizingadvantagesforthecompany.AuthorslikeKaplanandNorton(1996),Stewart(1997),andKerssens(1999)usephraseslike“Ifyoucan’tmeasureit,youcan’tmanageit”tojustifythesearchfornewMeasurementMethods.1ButtomeasureIntellectualCapitalisnecessarytodetermi

4、neexactlywhattheMeasurementMethodsare,whicharethebestandwhichthecompanyshouldchoosetoevaluateitsassetsinproperway.ProperlyusingIntellectualCapitalMeasurementMethodscancausethecreationofcompetitiveadvantageandinconsequencecreatedevelopmentofthewholecompanyatthepresentday.TheConceptandClassific

5、ationofIntellectualCapitalIntellectualCapital(IC)isanincreasinglyimportantpartofrunningasuccessfulbusinessbutdefiningitisadifficultproposition.IntellectualCapitalisanissuewhichisnotdeterminedcompletely.ThereisnotonedefinitionofIntellectualCapital.Differentauthorsgivedifferentinterpretationoft

6、hisconcept.MoreovermanydescriptionsofIntellectualCapitalarequitespecificandcreatedbyindividualcompaniesforusewithinaspecificindustry.EdvinsonandMalonedescribesIntellectualCapitalasaknowledgethatcanbeconvertedintovalue.2AccordingtothemICencompassestheappliedexperience,organizationaltechnology,

7、customerrelationshipsandprofessionalskillsthatprovidethecompanywithacompetitiveadvantageinthemarket.AccordingtoRoos,PikeandFernstrom(2005)“IntellectualCapitalcanbedefineasallnonmonetaryandnonphysicalresourcesthatarefullyorpartlycontrolledbyth