要素资本中的技术信息和知识.docVIP

PAGE  PAGE 8 论要素资本结构中的技术、信息和知识 罗福凯 李鹏 中国海洋大学管理学院 青岛266071 摘要：随着知识经济、信息经济时代的到来和现代技术的迅猛发展，知识、信息和技术已经成为现代企业必不可少的资源。在财务上，作为生产要素的技术，就是生产过程中的技能、技巧和技艺，以及其术用载体。信息是社会和自然系统的组织有序化与生产过程相关性发生变化及其后果的信号讯息。人们愿意支付一定的成本获取信息，在于信息具有很高的收益性。知识则是经过证实了的真的信念。经济知识的基础范畴是知识产权。财务学上的知识是具有知识产权的知识。新生产要素的竞争是企业竞争力的核心内容。要素资本理论的形成为公司财务理论研究指出了新的方向。 关键词：要素资本，技术，信息，知识，企业竞争力 A Study on the Technology, Information and Knowledge in the Theory of Factor Capital Luo FUkai, Li Peng (Management college of Ocean University of China, Qingdao 266071,China) Abstract：With the coming of the era of knowledge-based economy and the information economy and rapid development of modern technology，knowledge, information and technology has become the indispensable resources of modern enterprise. For the finance, as a factor of production, technology is the skill, technique and workmanship in the production process, as well as their carrier. Information is the signal of change, occurrence, influence and consequence of getting social activities from economic process; it can not only eliminate the uncertainty, but also find and create value. People are willing to pay to gain the information, as it has already become an indispensable production factor in the economic activity with high profitability. Knowledge is justified true belief. The domain of economic knowledge is intellectual property. Knowledge in the financial field is the knowledge with intellectual property rights. The competition of new production factors is the core of the competitiveness of enterprises. Key words：Factor capital, technology, information, knowledge, the competitiveness of enterprise 一、引言 资本是经济发展的重要动力。资本理论是经济学的核心基础理论。随着我国以工业为重心、以信息技术为核心工具，并以农村城镇化和现代化为目标进入???的经济发展时期，现实中的资本要素和经济学上的资本范畴在质和量上均发生了重大变化。西方管理学界将传统物质资本以外的非物质资本称为“智力资本”（含人力资本、结构资本和关系资本），但西方经济学界对此极为谨慎，其权威期刊很少见到“智力资本”称谓。我国学术界部分从事财经知识传播和研究的学者，对“智力资本”很感兴趣，发表了大量介绍性文章。事实上，我国的市场经济土壤与西方是有区别的。“智力资本”不仅在我国经济发展中缺乏实践基础和难以操作，而且在理论上难以解释并易产生混乱。如人力资本，早已同财务资本和物质资本相区别而成为独立的资本形态。我们认为，人力资本、财务资本和物质资本（含机器设备