ꆡ뗚19뻭ꆡ뗚3웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뿆톧톧퇐뺿ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ,ꆡꆡ2001쓪9퓂ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡStudiesinScienceofScienceꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡSep.,2001컄헂뇠뫅:1003-2053(2001)03-0061-05횪쪶놾볆솿ퟛ쫶샮풪탱,돂횾룕(뢴떩듳톧맜샭톧풺,ꆡ짏몣ꆡ200433)햪튪:놾컄쫗쿈듓횪쪶놾뗄뚨틥죫쫖,닻쫶쇋횪쪶놾뗄룷훖늻춬볆솿랽램,냼삨뫪맛랽램뫍캢맛랽램,늢뛔쎿훖랽램뗄폅좱뗣뫍쫊폃탔볓틔움쫶,틔뇣뛔횪쪶놾볆솿헢튻잰퇘컊쳢폐룶좫쏦뗄샭뷢ꆣ맘볼듊:횪쪶놾;볆솿;뫪맛랽램;캢맛랽램훐춼럖샠뫅:G302;ꆡꆡꆡꆡꆡ컄쿗뇪쪶싫:A듓쏀맺뺭볃톧볒볓뛻늼샗쮹()쳡돶횪쪶놾뗄룅쓮틔살,톧쫵뷧뾪쪼뛔횪쪶놾뷸탐돵늽퇐뺿ꆣ뛾쪮쫀볍뻅쪮쓪듺,쯦ퟅ죋샠짧믡퓚싵죫탅쾢쪱듺뫍횪쪶뺭볃쪱듺뗄맽돌훐,펿쿖돶튻엺훮죧캢죭ꆢ펢쳘뛻ꆢ쮼뿆뗈짹쏻쿔뫕뗄ꆰ횪쪶탍ꆱ웳튵,쪹죋쏇죏쪶떽횪쪶놾틑죕틦돉캪웳튵놾릹돉훐뗄튻룶늻뿉뫶쫓뗄늿럖ꆣ맺췢튻킩볒짵훁죏캪캢죭릫쮾뗄2000틚쏀풪쫐횵훐폐95%쫇평횪쪶놾릹돉[1]ꆣ틲듋,퓚죧뫎뛔횪쪶놾뷸탐폐킧뗄뷧뚨폫볆솿헢룶컊쳢짏,죕틦컼틽쫀죋뗄힢틢솦ꆣ1ꆡ횪쪶놾뗄뷧뚨쪲쎴쫇횪쪶놾?톧쫵뷧뗄죏쪶늻뺡튻훂ꆣ쮹캬뇈()붫횪쪶놾뚨틥캪웳튵훐틔횪쪶캪믹뒡뗄컞탎닺,늻냼삨웳튵뗄폐탎닺늿럖,쫇웳튵뗄뫋탄뺺헹쓜솦;쯻뷸튻늽붫횪쪶놾뗄릹돉럖캪죽룶랽쏦:맍풱쓜솦(employeecapability)ꆢ쓚늿뷡릹(interstructure)뫍췢늿뷡릹(extrastructure),헢뻍쫇횪쪶놾뗄E-I-E뷡릹[2]ꆣ낣뗂컄즭()뫍즳샻컄()퓚쯻쏇뫏ퟷ뗄싛컄훐붫웳튵뗄횪쪶놾럖캪죋솦풴뫍뷡릹탔놾솽늿럖,뿉뇭쪾캪:횪쪶놾=죋솦풴(캴뇠싫뗄횪쪶)+뷡릹탔놾(틑뇠싫뗄횪쪶닺뫍뺭펪탔닺[3])ꆣ쮹춼뛻쳘()퓚ꆶ횪쪶놾:ퟩ횯탂뗄닆뢻ꆷ튻쫩훐횸돶,웳튵횪쪶놾뗄볛횵쳥쿖퓚죋솦놾(Humancapital)ꆢ뷡릹탔놾(Structuralcapital)뫍맋뿍놾(Customercapital)죽헟횮훐,쯻돆횮캪횪쪶놾뗄H-S-C뷡릹ꆣ죋솦놾쫇횸웳튵풱릤쯹뻟폐뗄룷훖벼쓜폫횪쪶,쯼쏇쫇웳튵횪쪶놾뗄훘튪믹뒡,헢훖죋솦놾쫇틔잱퓚뗄랽쪽듦퓚뗄,췹췹죝틗놻뫶쫓;뷡릹탔놾쫇웳튵뗄ퟩ횯뷡릹ꆢퟩ횯컄뮯ꆢ훆뛈맦랶뗈;맋뿍놾쫇횸쫐뎡펪쿺쟾뗀ꆢ맋뿍훒돏ꆢ웳튵탅폾뗈ꆣ죋솦놾ꆢ뷡릹탔놾뫍맋뿍놾죽헟쿠뮥ퟷ폃,릲춬췆뚯웳튵횪쪶놾뗄쫕룥죕웚:2000-06-28;탞믘죕웚:2001-07-12ퟷ헟볲뷩:샮풪탱(1966-),쓐,뢱뷌쫚,늩쪿,뢴떩듳톧릤짌맜샭쾵뢱훷죎ꆣ돂횾룕(1974-),쓐,퇐뺿짺ꆣ
ꆤ62ꆤ뿆ꆡ톧ꆡ톧ꆡ퇐ꆡ뺿ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뗚19뻭퓶횵폫쪵쿖[4]ꆣ퓚컒맺,뷏뎣볻뗄뷢쫍쫇냑컞탎닺뗈춬폚횪쪶놾ꆣ뿉볻,횪쪶놾뗄몬틥뮹폐듽폚뷸튻늽퇐뺿쏷좷ꆣ쯤좻듦퓚짏쫶뾴램짏뗄늻튻훂,떫횪쪶놾룅쓮뗄쳡돶컞틉쫇놾룅쓮랶돫뗄뻞듳춻웆,헢튻룅쓮춹쿖돶횪쪶놾퓚웳튵뺭펪믮뚯훐늻뿉쳦듺뗄뗘캻ꆣ퓚횪쪶놾샭싛훐,웳튵뗄쒿뇪춨맽횪쪶놾뗄폐킧퓋폃뫍톭뮷퓶횳,캪웳튵뒴퓬룼뛠뗄샻죳,늢쳡짽웳튵뗄뺺헹솦ꆣ횪쪶놾룅쓮췘햹쇋컞탎닺뗄랶캧,뛔쓇킩놻업돽퓚헊쏦닺횮췢뗄웳튵컞탎풴뷸탐첽쯷ꆣ쯼뷒쪾쇋웳튵뫍웤쯻ퟩ횯헦헽폐볛횵뗄뚫컷ꆪꆪꆪ튻훖틔벼쓜뫍횪쪶캪믹뒡뗄닺,듓뛸캪웳튵뗄뺭펪횸돶쇋헽좷뗄랽쿲ꆣ2ꆡ횪쪶놾뗄볆솿퓚뗂맺,훆ퟷ웳튵맜샭죭볾뗄SAP릫쮾뗄쫐횵틑뎬맽폐ퟅ120쓪샺쪷뗄컷쏅ퟓ릫쮾;퓚쏀맺,캢죭릫쮾쫐횵튲퓧틑뎬맽춨폃웻뎵릫쮾,튻룶웳튵닺듳늿럖뛑럅퓚뎧랿뫍믵볜짏뗄쪱듺틑맽좥쇋ꆣ틲듋,쿖퓚헹싛뗄붹뗣틑늻쫇웳튵뗄횪쪶놾쫇럱듦퓚,뛸쫇죧뫎뛔횪쪶놾뷸탐폐킧뗄볆솿ꆣ횮쯹틔튪뾪햹횪쪶놾볆솿릤ퟷ,폐틔쿂솽랽쏦풭틲[5]:(1)횪쪶뺭볃쪱듺,웳튵횪쪶놾뗄뇈샽죕틦퓶볓,횪쪶놾뗄볆솿쓜캪웳튵막뚫ꆢ췢늿춶헟ꆢ짧믡릫훚뫍헾뢮쳡릩튻룶룼뿍맛ꆢ룼쓜랴펳웳튵잱퓚펪샻쓜솦뗄닆컱놨룦ꆣ(2)캪웳튵폐킧뗘샻폃횪쪶놾쳡릩움맀뾼뫋틀뻝뫍랴삡탅쾢,틔볓잿웳튵뗄횪쪶맜샭쓜솦ꆣ퓚횪쪶놾볆솿헢튻컊쳢짏헹싛웄뛠,훁뷱짐쎻폐뷏캪춳튻뗄뇪ힼꆣ쯹폐뗄랽낸늻췢퇘ퟅ틔쿂솽쳵쮼슷햹뾪:튻캪뫪맛랽램,쯼뛔횪쪶놾쯹냼몬뗄뻟쳥쿮쒿늻ퟷ럖샠쟸뇰,뛸쫇붫웳튵횪쪶놾쫓캪튻룶헻쳥살맀쯣;뛾캪캢맛랽램,쯼폫뫪맛랽램잡잡쿠랴,쿈냑횪쪶놾쾸럖돉룷샠뛀솢뗄쿮쒿,헫뛔쎿튻룶쿮쒿럖뇰뷸탐맀쯣,좻뫳쿠볓쟳뫍,벴뗃놾웳튵횪쪶놾ퟜ솿ꆣ놾컄뛔헢솽훖늻춬뗄볆솿랽램럖뇰뷩짜,늢움볛웤폅좱뗣벰쫊폃탔ꆣꆡ뫪맛랽램쮹캬뇈뫍낣뗂컄즭뻍뫪맛랽램뷸탐쇋돵늽퇐뺿ꆣ튻훖뺫싔볆쯣횪쪶놾뗄뿉탐랽램쫇폃웳튵릫퓊볛횵뿛돽웳튵헊쏦볛횵,쯹뗃폠뛮뻍쫇웳튵횪쪶놾뗄ퟜ뛮ꆣ릫퓊볛횵뿉틔폃웳튵뗄막욱쫐횵뇭쪾,튲뿉틔춨맽폫춬탐튵훐맦쒣쿠쯆ꆢ쫕죫샻죳쿠뷼뗄릫쮾뷸탐볛횵뇈뷏뗃돶ꆣ좻뛸,헢훖랽램틾몬ퟅ튻훖맛쓮쫇,웳튵헊쏦닺뗄볛횵횻냼삨폐탎닺벰뷰죚닺,뛸늻냼삨횪쪶놾,쿔좻헢훖맛쓮횵뗃뮳틉,틲캪듳뛠쫽맺볒쿖폐믡볆놨뇭쯹랴펳뗄헊쏦볛횵뻹믲뛠믲짙뗘냼몬늿럖쫴폚횪쪶놾탔훊뗄컞탎닺,뇈죧짌폾ꆢ샻ꆢ놣쏜벼쫵뗈ꆣ쇭췢,웳튵릫퓊볛횵뗄볆쯣틔막볛캪믹ힼ,퓚튻뚨돌뛈짏붫막쫐짏뗄룷훖얼좻틲쯘쯹떼훂뗄볛룱늨뚯튲냼몬퓚쓚,듓뛸쓑틔랴펳돶횪쪶놾뗄믹놾볛횵ꆣ쏀맺얦풼듳톧믡볆뷰죚톧뷌쫚쇐럲(BaruchLev)믽벫뎫떼죋쏇룼볓훘쫓횪쪶놾,늢돐떣쇋뗚튻룶횪쪶놾볇럖냥(KnowledgeCapitalScoreboard,틔쿂볲돆볇럖냥)뗄훆뚨릤ퟷꆣ쇐럲ퟜ뷡돶헢훖틔뺭펪벨킧캪믹뒡뗄횪쪶놾볆쯣랽쪽,쏅폃폚뫢솿횪쪶놾춶뗄뺭볃킧틦[6]ꆣ쇐럲뗄랽램폐틔쿂쯄룶늽훨:(1)ퟛ뫏뾼싇떽룷훖짌튵틲쯘뗄펰쿬횮뫳,퓚볇럖냥짏쳮쇐릫쮾뇪ힼ쓪럝뗄풤웚ퟜ쫕틦ꆣ헢킩쫕틦쫇평릫쮾훐쯹폐닺,냼삨폐탎닺ꆢ뷰죚닺뫍횪쪶놾릲춬뒴퓬뗄ꆣ(2)퓚볇럖냥짏쇐죫릫쮾뗄룷샠폐탎닺뫍뷰죚닺,늢럖뇰돋틔쯼쏇뗄풤웚쮰뫳쫕틦
뗚3웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ샮풪탱ꆡ돂횾룕:횪쪶놾볆솿ퟛ쫶ꆤ63ꆤ싊,듓뛸쯣돶폐탎닺뫍뷰죚닺뗄풤웚쫕틦쫽뛮ꆣ춨맽뛔쏀맺뛠볒듳릫쮾뫍뮪뛻뷖횤좯춶ힴ뿶뗄퇐뺿,폐탎닺뗄춶쫕틦싊캪7%,뷰죚닺뗄춶쫕틦싊캪%ꆣ(3)듓뇪ힼ쓪럝뗄풤웚ퟜ쫕틦훐복좥폐탎닺폫뷰죚닺뗄풤웚쫕틦,쯹뗃폠뛮뻍듺뇭횪쪶놾룸웳튵듸살뗄뛮췢쫕틦,벴횪쪶놾쫕틦ꆣ(4)폃횪쪶놾쫕틦돽틔횪쪶닺뗄풤웚쫕틦싊,듓뛸붫횪쪶놾뗄캴살쫕틦헛쿖캪횪쪶놾ퟜ솿ꆣ쇐럲퓚맀쯣쏀맺훆튩웳튵쒬뿋릫쮾쪱폃%ퟷ캪횪쪶놾뗄풤웚쫕틦싊,쯣돶룃릫쮾1997쓪뗗뗄횪쪶놾뛮캪480틚쏀풪,볓짏헢룶쫽뻝뫳뗄릫쮾뺻횵폫룃릫쮾뗄막욱쫐횵뷏캪뷓뷼ꆣ쇐럲뗄랽램쪹웳튵뗚튻듎쓜맀쯣횪쪶놾뛔웳튵샻죳뫍뺭펪벨킧뗄릱쿗ꆣ평헢튻볆쯣랽램뿉틔떼돶튻쾵쇐탂뗄닆컱횸뇪,냼삨:횪쪶놾폫풭폐헊쏦닺뇈싊ꆢ횪쪶놾쎫샻싊(횪쪶놾쫕틦/쿺쫛뛮)뫍횪쪶놾믱샻뇈샽(횪쪶놾쫕틦/펪튵샻죳)뗈ꆣ헆컕쇋횪쪶놾벰폐맘쫕틦뗄쫽뻝뫳,탂뗄횸뇪뿉틔죃죋쏇틔탂뗄퇛맢뾴듽뒫춳닆컱놨뇭ꆣ뇈죧,볆쯣횪쪶놾폫헊쏦놾뗄뇈싊,뇭쏷웳튵뛔횪쪶뗄샻폃돌뛈,죧맻웳튵횪쪶놾햼뇈뷏듳,쮵쏷웳튵뛔횪쪶뗄퓋폃뷏뫃,웳튵뗄캴살퓶뎤뿕볤뫍펪샻뿕볤튲뷏듳ꆣ횪쪶놾쫕틦폫펪튵샻죳뗄뇈싊,퓲쮵쏷횪쪶놾뛔웳튵ퟜ샻죳뗄릱쿗,죧맻룃뇈싊쿂붵,퓲쿔쪾횪쪶놾뛔웳튵헻쳥벨킧뗄릱쿗복짙ꆣ볇럖냥뷡뫏쇋탂뻉뇪ힼ,냑횪쪶놾폫헊쏦놾쿠볓,뒴퓬돶쇋ꆰퟛ뫏볛횵ꆱ뗄룅쓮ꆣ샻폃ퟛ뫏볛횵,뻍쓜뛔몭삨듓믺뒲떽샻뗈웳튵좫늿닺뗄닺뢺햮뇭뷸탐움맀ꆣ헢룶랽램뗄늻ퟣ횮뒦훷튪퓚폚죧뫎좷뚨룷샠놾뗄풤웚쫕틦싊ꆣ쯤좻샻폃뫪맛랽램뛔횪쪶놾뷸탐닢쯣,뿉틔쳡릩튻킩듖싔뗄쫽뻝,틔싺ퟣ췢뷧쇋뷢웳튵닆컱ힴ뿶뗄탨튪ꆣ떫쫇,평폚헢훖랽램뛔횪쪶놾뗄뻟쳥쿮쒿늻볓쟸럖,쎻폐뻍룷룶뻟쳥쿮쒿럖뇰닢쯣움맀,틲듋,뛔웳튵쓚늿뗄횪쪶놾맜샭틢틥늻듳,늻쓜쪹웳튵쏷좷뗘냑컕룷쿮횪쪶놾뗄퓋폃쟩뿶ꆣ쇭튻랽쏦,뫪맛랽램횻쓜좷뚨웳튵뗄헻쳥횪쪶놾,뛔늿럖횪쪶놾뗄볆솿컞쓜캪솦ꆣ죧:뛔횰쓜늿쏅뫍럖횧믺릹뗄횪쪶놾뗄볆솿,믲떥뛀뛔죋솦놾뷸탐볆솿뗈ꆣ캢맛랽램뗄돶쿖잡뫃쏖늹쇋짏쫶좱뗣,쪹횪쪶놾뗄볆솿룼뻟폐쪵폃탔,퓚쪵볹훐튲뷏뛠뗘닉폃듋랽램ꆣꆡ캢맛랽램캢맛랽램쫗쿈냑횪쪶놾럖뷢돉벸룶늻춬샠뇰뗄놾쿮쒿ꆣ뷏듖싔뗄럖뷢랽램쫇룹뻝쮹춼뛻쳘쳡돶뗄횪쪶놾H-S-C뷡릹,붫횪쪶놾럖돉:죋솦놾ꆢ뷡릹탔놾ꆢ맋뿍놾죽쿮ꆣ퓚횪쪶놾뗄럖샠짏,뛠쫽톧헟닉폃뗄랽램폫횮듳춬킡틬,뇈죧,늼뿋캬듄(Bukowitz)붫횪쪶놾쯹냼몬뗄쓚죝맩쓉캪쇹샠[7]:죋솦놾ꆢퟩ횯놾ꆢ맋뿍놾틔벰욷없(닺욷욷없ꆢ짌뇪ꆢ릫쮾쏻돆)ꆢ횪쪶닺(샻ꆢ벼쫵ꆢ냦좨ꆢ짌튵쏘쏜)뫍쳘탭좨ꆣ쿔좻헢쇹샠럖램뗄믹뒡죔좻붨솢퓚H-S-C뷡릹짏,췢볓튻킩틑놻뒫춳믡볆훆뛈쯹릫죏뗄컞탎닺쿮쒿ꆣ틲듋,쿂컄훷튪뻍H-S-C뷡릹쯹짦벰떽뗄죋솦놾ꆢ뷡릹탔놾뫍맋뿍놾뗄볆솿랽램볓틔뷢쫶ꆣ죋솦놾뗄볆솿릫죏쫇췆탐죋솦풴믡볆뗄쓑뗣ꆣ쿖폐뗄죋솦풴믡볆럖뇰듓돉놾폫볛횵솽룶뷇뛈뷸탐볆솿,웤훐죋솦풴뗄돉놾볆솿랽램폐샺쪷돉놾폫훘훃돉놾램,죋솦풴뗄볛횵볆솿랽램폐캴살릤쳹쿖램ꆢ캴살펯폠쳹쿖램ꆢ뺭볃볛횵램뗈ꆣ헢킩랽램퓚쪵볹훐엶떽늻짙컊쳢:쫗쿈듓돉놾볆솿뷇뛈뾴,쯼횻뾼싇웳튵뗄죋솦춶돉놾,퓲볆솿뗄뷡맻붫늻쓜쳥쿖웳튵쯹펵폐죋솦놾뗄헦쪵볛횵벰웤퓚횪쪶뺭볃훐뗄뗘캻ꆣ웤듎,듓볛횵볆솿뷇뛈뾴,틔캴살럾컱웚볤뗄풤볆펯샻ퟷ캪볆솿죋솦풴뗄볛횵뗄틀뻝튲쫇늻첫뫏샭뗄,틲캪웳튵풤웚펯샻쫇룷쿮놾ퟛ뫏ퟷ폃뗄뷡맻,듓훐떥뛀뇦죏돶죋솦풴뗄릱쿗럝뛮쫇벫웤삧쓑뗄ꆣ
ꆤ64ꆤ뿆ꆡ톧ꆡ톧ꆡ퇐ꆡ뺿ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뗚19뻭뷡릹탔놾뗄볆솿폐뛠훖랽램ꆣ움맀죋풱퓸뺭쫔춼뛔뷡릹탔놾뗄룷ퟩ돉늿럖럖뇰움맀,떫평폚헢킩놾탎첬뇋듋횮볤쓑틔쟸럖뇦죏,쯼쏇쯹랢짺뗄돉놾틔벰뒴퓬뗄볛횵쏜쟐쿠맘,쓑틔떥뛀쳴돶튻튻뫢솿ꆣ뛠쫽퇐뺿죋풱ퟱ톭튻훖볲떥뗄볤뷓랽램ꆪꆪꆪ볛횵움럖뇭램ꆣ퇐뺿죋풱쫗쿈짨볆돶튻킩폫웳튵ퟩ횯뷡릹릦쓜쿠맘,늢뛔웳튵캴살펯샻폐ퟅ훘듳펰쿬뗄횸뇪,뇈죧:욽뻹쎿캻풱릤뗄맜샭럑횧돶ꆢ탅쾢벼쫵뗄펦폃쓜솦ꆢퟷ튵쇷돌쪱볤ꆢ컞닮듭뒦샭뫏춬뗄뇈샽뗈쪮벸룶횸뇪ꆣ퓚헢룶믹뒡짏뛔쎿쿮횸뇪룸돶튻룶뇪ힼ횵ꆣ뷸탐움럖쪱,붫웳튵쿖폐횸뇪쫽횵폫볛횵움럖뇭쯹쇐횸뇪뗄뇪ힼ횵쿠뇈뷏,쯣돶쎿튻룶횸뇪펦뗃럖쫽,좻뫳쿠볓뗃돶ퟜ럖ꆣퟮ뫳룹뻝웳튵헻쳥뗃럖쟩뿶,룸돶쿠펦뗄뷡릹탔놾ퟜ솿ꆣ헢훖랽램뷏캪볲떥틗탐,떫쫇뗃럖폫뷡릹탔놾ퟜ솿횮볤뗄뮯맘쾵늻첫쏷좷ꆣ맋뿍놾뗄볆솿닉좡틔쿂냬램:(1)쫗쿈볆쯣맋뿍쫕틦,내쿺쫛쟾뗀ꆢ쓪쇤ꆢ쫕죫ꆢ릺싲쟩뿶뗈늻춬쳵볾,붫맋뿍좺쾸럖돉믆뷰맋뿍ꆢ웕춨맋뿍틔벰쯦믺맋뿍ꆣ듓쫕틦뗄웚쿞짏뾴,믆뷰맋뿍쟣쿲폚룺웳튵랢햹뎤웚맘쾵,웕춨맋뿍폫웳튵횮볤뗄맘쾵뷏캪떭놡,뛸쯦믺맋뿍뷶얼뛻맢맋웳튵,첸늻짏뎤웚맘쾵ꆣ죽헟듸룸웳튵뗄쫕틦웚쿞뎤뛌닮뇰뻞듳,틲듋퓚볆쯣쫕틦뗄뷰뛮뫍웚쿞짏펦폐쯹쟸뇰ꆣ(2)볆쯣쎿쓪맋뿍돉놾,냼삨:쎿쓪믱뗃탂맋뿍뗄돉놾,죧맣룦횧돶ꆢ듙쿺럑폃뗈;쎿쓪놣돖맋뿍뗄돉놾,훮죧럾컱돐억럑폃,쫛뫳럾컱횧돶뗈ꆣ(3)헫뛔맋뿍뗄늻춬럧쿕쮮욽닉폃늻춬뗄럧쿕헛쿖싊,뇈죧,맋뿍릺싲컈뚨퓶볓,퓲룃맋뿍럧쿕뷏킡,뿉닉폃뷏뗍뗄헛쿖싊;랴횮,닉폃뷏룟뗄헛쿖싊ꆣ(4)냑맋뿍쫕틦뿛돽맋뿍돉놾횮뫳,내늻춬웚쿞뫍늻춬헛쿖싊헛돉쿖횵,뻍뗃돶맋뿍놾뗄쫽횵ꆣ폐킩톧헟뛔횪쪶놾닉좡튻훖룼쾸뗄럖샠램,쯻쏇붫횪쪶놾럖돉탭뛠볈뛀솢폖뿉틔뇦뇰뗄믹놾횪쪶풪쯘(KnowledgeItem),좻뫳뛔쎿튻룶믹놾풪쯘뗄볛횵뫍돉놾뷸탐움맀,틔닢쯣돶쎿쿮믹놾풪쯘뗄춶쫕틦ꆣퟮ뫳붫룷믹놾풪쯘럖샠볓ퟜ,뇣뗃돶룷샠횪쪶놾뛔웳튵뺭펪튵벨뗄릱쿗ꆣ뗂뿆()뫍믴룱()죏캪횪쪶놾뗄볛횵뻍쫇웳튵닺욷쫕틦훐쫴폚횪쪶놾뒴퓬뗄쓇튻늿럖ꆣ횪쪶놾뗄돉놾쫇횪쪶놾ퟷ캪튻훖풴퓚닺욷짺닺맽돌훐쯹랢짺뗄럑폃,횪쪶놾뗄쫕틦뻍쫇웤볛횵뿛돽돉놾쯹쪣쿂살뗄쓇튻늿럖[5]ꆣ폃릫쪽뇭쪾:nnR(kie)=6B(kie)k-6C(kie)kk=1k=1B(kie)k뚨틥캪닺욷k뗄쫕틦훐쫴폚믹놾횪쪶풪쯘e뒴퓬뗄쓇튻늿럖,붫쯹폐뗄닺욷쿠볓쟳뫍뗃돶믹놾횪쪶풪쯘e뗄볛횵ꆣC(kie)k뚨틥캪폃믹놾횪쪶풪쯘e짺닺닺욷k쪱쯹랢짺뗄돉놾,붫쯹폐닺욷쿠볓쟳뫍뗃돶믹놾횪쪶풪쯘e뗄돉놾ꆣR(kie)뻍쫇믹놾횪쪶풪쯘e뗄쫕틦ꆣ훁폚죧뫎쟸럖뇦뇰룷쿮횪쪶믹놾풪쯘쓘?컒쏇죏캪풭퓲짏펦럻뫏:튻ꆢ싺ퟣ웳튵횪쪶맜샭뗄탨튪ꆣ뛾ꆢ볦맋쫽뻝쫕벯폫볆솿뗄뿉탐탔ꆣ죽ꆢ룃믹놾풪쯘쯹뻟놸뗄릦쓜틔벰쯹몭룇뗄퓰죎펦룃쿠뛔뛀솢ꆣ쎿쿮믹놾횪쪶풪쯘퓚쎿훖닺욷짺닺훐쯹뒴퓬뗄볛횵뫍랢짺뗄돉놾퓲춨맽쿪쾸뗄퓋ퟷ쇷돌럖컶쯣돶ꆣ헢훖럖컶벸뫵짦벰웳튵뗄쎿룶쇷돌(Process)뫍쎿쿮뺭펪믮뚯(Activity),탨튪닉벯뗄쫽뻝돉잧짏췲,릤ퟷ솿쿠떱엓듳,틲듋폐뇘튪닉폃볆쯣믺뷸탐ퟔ뚯럖컶맜샭ꆣ쒿잰냼삨SAP릫쮾퓚쓚뗄벸볒훆ퟷ웳튵맜샭죭볾릫쮾뻹틑퓚듋쇬폲짏뾪햹퇐뺿ꆣ짏쫶랽램뿉틔럇뎣뺫좷뗘쯣돶웳튵뗄룷쿮횪쪶놾뗄쫽횵,좻뛸룃랽램뛔웳튵놾짭뗄닆컱맜샭ꆢ퓋ퟷ맜샭ꆢ탅쾢뮯돌뛈뗈랽쏦폐쿠떱룟뗄튪쟳,쓜듯떽듋튪쟳뗄웳튵캪쫽늻뛠,뿶쟒쯹뮨뗄쪱볤뫍돉놾쿠떱듳ꆣ틲듋,탭뛠릫쮾췋뛸쟳웤듎,닉폃튻훖쿠뛔볲떥뗄랽램ꆣ헢훖랽램평싳슡(Melone)쳡돶,쯼틑놻탭뛠릫쮾쯹닉쓉ꆣ죰뗤뗄뷰죚놣쿕웳튵Scandia벯췅닎헕룃랽램뇠
뗚3웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ샮풪탱ꆡ돂횾룕:횪쪶놾볆솿ퟛ쫶ꆤ65ꆤ훆돶쫀뷧짏뗚튻럝뷏캪췪헻뗄횪쪶놾놨뇭[8]ꆣ싳슡뛔짏쫶럖샠냬램짔ퟷ뗷헻,냑횪쪶놾럖돉컥룶랽쏦[9]:닆컱(Financial)ꆢ맋뿍(Customer)ꆢ쇷돌(Process)ꆢ룼탂폫랢햹(Renewal&Development)ꆢ죋솦(Human)ꆣ싳슡뗄랽램쫇믹폚헢퇹튻룶죏쪶:볈좻횪쪶놾뗄릱쿗퓚폚퓶잿웳튵뗄뺺헹솦,퓚폚웳튵뗄캴살랢햹,쓇쎴횻튪쓜냑횪쪶놾뛔웳튵뗄릱쿗폃튻쾵쇐횸뇪뇭쪾돶살,늢헫뛔헢킩횸뇪뷸탐맜샭폫쳡룟뻍탐쇋ꆣ틲듋,쎻폐첫듳뇘튪좥볆쯣웳튵횪쪶놾ퟔ짭뗄쫽솿듳킡뫍횪쪶놾쫕틦뗄듳킡ꆣ튻떩컒쏇헆컕쇋헢킩횸뇪,춨맽횸뇪볠뿘춬퇹뿉틔뫜뫃뗘뾪햹횪쪶맜샭ꆣ캪듋싳슡퓚컥룶랽쏦럖뇰헒쇋튻냙뛠쿮횸뇪살뇭쪾횪쪶놾뗄릱쿗폫퓋폃ힴ뿶,뇈죧,릫쮾쫐횵ꆢ맋뿍싺틢횸쫽ꆢ맜샭럑횧돶폫릫쮾쫕죫뗄뇈샽ꆢ짌컱랢햹뫍탅쾢벼쫵랢햹럑폃뇈샽ꆢ벤샸횸쫽뗈ꆣ쯻늢쎻폐쏷좷뗘룸돶죧뫎볆쯣릫쮾횪쪶놾뗄ퟜ솿뫍쫕틦,틲듋쓑틔싺ퟣ캪췢뷧쳡릩쏷좷뗄닆컱탅쾢헢튻쒿뗄,떫웤횸뇪랽램뛔웳튵쓚늿뗄횪쪶맜샭좴늻쪧쫇튻훖볲뇣폐킧뗄릤뻟ꆣ닎뾼컄쿗:[1]ꆡDiStefano,:anewmeasureofperformance[J].RoughNotes,1999,142(7).[2]ꆡ-Managingandmeasuringknowledgebasedassets[M].Berrett-KoehlerPublication,1997.[3]ꆡ[J].EuropeanManage2mentJournal,1966,14(4).[4]ꆡ:thenewwealthoforganizations[M].Doubleday,1997.[5]ꆡRDekker,:amicroapproach[J].ExpertSystemswithApplica2tions,2000,18,111-124.[6]ꆡ훬쿾?1횪쪶놾뗄움맀[J]1쫀뷧뺭샭죋컄햪,2000,(2).[7]ꆡBukowitz,,measuringandmanagingknowledge[J].ResearchTechnologyManagement,1997,40(4).[8]ꆡ[J].LouisaManagementReview,1999,88(5):24.[9]ꆡMalone,[J].ASAP,1997,159(7):,CHENZhi2gang(ManagementCollege,FudanUniversity,Shanghai200433,China)Abstract:Touchingonthedefinitionofknowledgecapital,thepapercomprehensivelydealingwithvariousmeasurementmethodsofknowledgecapital,,thepapercommonsontheadvantage,:knowledgeeapital;measurement;macroapproach;microappreach
