【摘要 (中文/英文)】 在知识经济时代,智力资本作为新型经济条件下公司价值增长的源泉,是公司稳定经营、持续发展的保障,是实现企业战略目标的基础。公司财务人员对智力资本的管理控制,理应成为财务管理的重要内容。 本文在对智力资本和管理控制系统的理论研究与总结的基础之上,结合笔者曾经工作过的丰华集团进行实例研究。丰华集团是从事物流运输的服务行业企业,因此本文基于服务行业特点,对资产管理控制系统中的重要环节——资产评价体系进行重新设计,将智力资本要素嵌入其中。在原有财务指标中删除了不适用于行业企业特点的存货周转率、流动比率等指标,嵌入了评价市场资产的市场占有率、新业务生长指数、客户驻留率等指标,以及评价人力资产的人均利润增长率、员工满意指数、培训覆盖率等指标,做到将目前成熟的资产评价体系与企业具体实际相结合,并将资产评价结果与经营者的年薪挂钩,以相应的资产管理制度和薪酬制度为保障,从而形成完整的资产管理控制系统。 本文的主要结论是通过智力资本的管理控制能够提高企业的核心竞争能力,嵌入智力资本要素的资产管理控制系统,能够更全面、客观地反映企业的真实状况,为企业战略目标的实现打下良好的基础。本文的创新之处有以下几点: 1...更多、构建了一套简便实用的嵌入智力资本要素的服务行业企业资产管理控制系统模型; 2、研究视角的创新,从财务管理的角度来研究企业集团的嵌入智力资本要素的资产管理控制问题; 3、探索并建立现代企业财务管理的新模式,实现有形资产和智力资本的有机融合,为集团化财务管理提供了一个新思路。 

 With the coming of knowledge-based economy, intellectual capital becomes the source of growth in a company, the guarantee of a stable and developing business and the basis of accomplishing strategic objectives of the company. The management control from financial staff over intellectual capital is supposed to be an important part of financial management. This paper contains a practical research about Fenghua Group where the author used to work, in combination with some academic study and summary on intellectual capital and management control systems. Fenghua Group is a service sector enterprise that is engaged in logistics transportation, thus based on characteristics of the service industry, this paper redesigns the evaluation system, which is the most important part in an asset management control system, with factors about intellectual capital. Discarding financial indexes that are not suitable for service industry such as inventory turnover ratio and current ratio, the author introduces indexes used for market assets evaluation, including market share, new business growth index, customer residence rate, as well as indexes for the evaluation of human assets such as per capita profit growth rate, employee satisfaction index and training coverage. This enables a combination between the asset evaluation system and the real situation of a company, relates the outcome of asset evaluation to the manager's yearly salary, and as a result forms an integrated asset management control system guaranteed by asset management systems and salary systems. This paper's main conclusion is that the management control of intellectual capital can improve a company's core competence and an asset management control system which is embedded with intellectual capital factors is able to reflect a company's real situation more comprehensively and objectively and thus build a good foundation to achieve the company's strategic objectives. There are several creations in this paper: 1.Established a convenient asset management control model embedded with intellectual capital that is applicable to service industry. 2.Studied asset management control issues when embedded with intellectual capital in a financial perspective. 3. Explored and established a new mode on modern enterprise financial management to make an organic integration of tangible assets and intellectual capital and provide a new way of collectivized financial management.

【关键词 (中文/英文)】 智力资本; 管理控制; 设计应用

intellectual capital; management control; design application