2001•Social Sciences Journal of Colleges of ShanxiRequires access
An Evaluation of Intellectual Capital
Cheng Hongwei
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Abstract
It is the intellectual capital to cause the enormous differences between the market value and the book value of the enterprise.It is important for the enterprise valuation to evaluate the intellectual capital.The paper establishes an index system of intellectual capital by analyzing the factors of the intellectual capital and gives a fuzzy evaluation of intellectual capital. [