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cong cai wu xue shi jiao tan xi ji shu zi ben li lun wen ti
Author(s): 
Pages: 15-18
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  技术技术资本内涵属性财务学视角;
Abstract: 本文在梳理不同领域学者对技术的不同诠释的基础上,从财务学的视角探讨了技术资本内涵、属性与基本财务命题,指出技术资本是一种可测度的生产要素,与其他资本间具有一定的替代关系,要素资本间的配置结构存在适度比例关系。
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