Intelektualaus kapitalo koncepcija Lietuvos finansų rinkos kontekste

LTStraipsnyje nagrinėjama, ar pasaulyje plačiai plėtojama intelektualaus kapitalo koncepcija gali būti adaptuojama Lietuvoje, atsižvelgiant į mūsų šalies finansų rinkos dabartinę būklę bei specifiką. Atliktos analizės pagrindu, autorės apibendrina, kad dabartiniu metu Lietuvoje intelektualaus kapitalo nagrinėjimas per finansų rinkas, remiantis finansiniu apibrėžimu, negali būti atliekamas ir tolimesnę analizę rekomenduoja perkelti į atskirų įmonių situacijos nagrinėjimą bei remtis vadybiniais intelektualaus kapitalo apibrėžimais. [Iš leidinio]Reikšminiai žodžiai: Intelektualus kapitalas; Finansų rinkos; Intellectual capital; Financial market.

ENPaper analyses issues of adopting the concept of intellectual capital (1С) in Lithuania based on the present state and characteristics of Lithuanian financial market. The major goals of the paper are: to define the 1С; to analyze its interrelation with the other fields of finance and corporate management; to conclude about the present role of the Lithuanian financial markets in the process of the development of the 1С concept. Based on the analysis of various sources, the authors single out two major groups of 1С definitions: financial definitions (that use financial markets as an analysis basis) and management definitions (use single company as an analysis basis). According to the financial definition 1С equals to the difference between the market value of the companies compared to their replacement value (full definition) or book value (short definition). Authors conclude that so-called "New economy" was one of the major impulses to boost 1С popularity and development. Four major fields: accounting, business valuation, corporate management and financial markets interrelate with 1С to create the new ways business is being done nowadays. Based on the assessment of Lithuanian financial markets and present corporate environment, authors conclude that financial definition and further 1С analysis throughout financial market cannot be applied in Lithuania. Therefore authors suggest that implementation of 1С concept in Lithuania should be based on the management definition of 1С and single out four major steps towards that goal: analyze 1С in academic level and introduce the concept to Lithuanian companies; to start analyzing and accounting for 1С in Lithuanian companies; use 1С in strategic and operational management; and introduce external 1С reporting and consider 1С analysis throughout financial market. [From the publication]