东方论坛—青岛大学学报（社会科学版）

随着知识经济、信息经济时代的到来和现代技术的迅猛发展,知识、信息和技术已经成为现代企业必不可少的资源。在财务上,作为生产要素的技术,就是生产过程中的技能、技巧和技艺,以及其术用载体。信息是社会和自然系统的组织有序化与生产过程相关性发生变化及其后果的信号讯息。人们愿意支付一定的成本获取信息,在于信息具有很高的收益性。知识则是经过证实了的真的信念。经济知识的基础范畴是知识产权。财务学上的知识是具有知识产权的知识。新生产要素的竞争是企业竞争力的核心内容。要素资本理论的形成为公司财务理论研究指出了新的方向。

With the coming of the era of knowledge-based economy and the information economy and rapid development of modern technology,knowledge,information and technology has become the indispensable resources of modern enterprise.For the finance,as a factor of production,technology is the skill,technique and workmanship in the production process,as well as their carrier.Information is the signal of change,occurrence,influence and consequence of getting social activities from economic process; it can not only eliminate the uncertainty,but also find and create value.People are willing to pay to gain the information,as it has already become an indispensable production factor in the economic activity with high profitability.Knowledge is justified true belief.The domain of economic knowledge is intellectual property.Knowledge in the financial field is the knowledge with intellectual property rights.The competition of new production factors is the core of the competitiveness of enterprises.