Intellectual Capital Incentive and Intellectual Capitalization
CONG Hai-tao, TANG Yuan-hu(Management School, Shanghai Jiaotong University, Shanghai 200052, China)
There are many incentive Schemes for intellectual capital, such as competitive salary, high-powered incentive and ownership incentive based on share, while intellectual capitalization is only one of these choices. The reference of intellectual capitalization reflects a theoretical change from shareholder governance to stakeholder co-governance. The paper holds that share incentive and ownership incentive are some incentive choices under certain conditions and "pan-capitalization" , which limits the incentive schemes of intellectual capitalization in share incentive and ownership incentive regardless of its conditions lacks theoretical foundation. After analyzing value dimension and contractibility dimension of intellectual capital incentive schemes, it puts forward the intellectual capitalization matrix.
【CateGory Index】： F272