企业并购后的智力资本整合研究

摘要

The paper proposed the post-acquisition intellectual capital integration model from four aspects of CI level, the influence factors of CI integration, CI integration mechanism and CI integration effect evaluation. This model originally put forward a post-acquisition intellectual capital integration analysis framework and approach system.%文章从并购双方的智力资本存量、智力资本整合的影响因素、智力资本整合机制和智力资本整合的绩效评价四个方面,构建了企业并购后的智力资本整合模型,为企业并购整合提供了一条系统研究思路.