知识资产概念的经济学解析

知识资产作为生产力增长的内生变量,是知识经济形态下价值形成的基本要素和市场价值增值的根本动因。对知识资产披露的缺失使企业价值被严重低估。知识资产成为知识经济下企业的核心竞争力,其竞争优势主要表现为供应创新及创新垄断,而核心竞争力是知识资产会计要素的充分必要前提。企业资产是一种契约关系,知识资产是关于知识要素使用权的制度安排结果。知识资产的契约关系性质,为知识资产的确认与计量确立了科学、合理的标准。

An Economical Analysis to the Concept of Knowledge-based Assets

The knowledge-based assets, as an endogenous variable of the increase of productivity, is an essential factor in the formation of value in knowledge-based economy, as well as an essential motive of the increase of market value. An absence of the exposure of knowledge-based assets will cause a seriously underrated evaluation of enterprises. The knowledge-based assets become kernel competitive forces for enterprises in knowledge-based economy. Its competitive superiority is chiefly expressed as an innovation of supply and a monopoly of innovation, while kernel competitive force is a fully necessary prerequisite of accounting factor of knowledge-based assets. The assets of enterprise is a relationship of bond, while knowledge-based assets is the result of institutional arrangement concerning the right for using knowledge factor. The nature of contractual relationship of knowledge-based assets has set up a scientific and reasonable standard for the recognition and measurement of knowledge-based assets.