Skandia导航器—工业经济转向知识经济的财务里程碑

知识经济时代的临近，传统财务会计系统已不能正确反映企业的真实价值，因而诞生了一种反映公司智力资本（即企业的市场价值和帐面价值的差值）的新型财务模型——Ｓｋａｎｄｉａ导航器，用以帮助股东精确评价企业的未来竞争力和发展潜力。文章分析了这一模型的五个组成部分：财务、顾客、运作过程、更新和发展、人力资源，并且介绍了精确评价智力资本的大体计算框架。

Skandia Navigator" A Financial Milestone from Industrial Economy to Knowledge Economy

As knowledge economy era approaches,the traditional financial accounting system can't reflect the real value of a corporation accurately,therefore,a new model to evaluate the intelligent capital comes into being.(the margin between a company's market value and its book value ) "Skandia Navigator". It helps shareholders to appraise a company's future competitive capability and developing potentiality more exactly. This paper analyses five component parts of the above model,that is,finance,customer,processing procedure,renewing and development,human resource,and gives the rough calculating framework to assess intelligent capital accurately.