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journalTitle=科技导报, columnName=研究报告, runingTitle=null, highlight=null, articleAbstract=从价值创造的角度入手,将企业价值运动过程比拟为心脏动态的波动过程,构造“企业价值运动过程心电图”的管理模型,初步形成企业价值创造系统分析框架。以价值链理论为主线,介绍了以传统的自由现金流为基础的价值链和以平衡计分卡为基础的价值链,运用鱼刺图工具将价值运动过程的驱动因素逐步分解,探究人力资本在价值创造过程中的贡献作用。, authors=张文贤1,傅颀1，2, authorsList=张文贤;傅颀;, authorCompany=1复旦大学管理学院 上海 2 浙江财经学院 杭州, correspAuthors=null, authorNote=null, correspAuthorsNote=张文贤, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=A8qiqd+9D/BsmxJ7/PnWtQ==, pdfFileSize=745435, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null)}, authors=null, keywords=null, refs=null, funds=null, companyList=null, figs=null, attaches=null, journal=Journal(id=1125356956822126595, delFlag=0, nameCn=科技导报, nameEn=Science & Technology Review, 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