【摘要】 在知识经济时代,创造公司高价值的不再是有形资产,而是无形的知识和智力资本,智力资本对于创造和保持公司的竞争优势起着至关重要的作用。在介绍智力资本定义和分类的基础上,着重阐述了智力资本基于知识、能力和资源的理论解释,分析了我国智力资本理论研究的现状和不足,指出了进一步研究的方向。更多还原

【Abstract】 In the era of knowledge economy, it is intangible knowledge and intellectual capital rather than tangible assets that creates greater value. Intellectual capital is of significant importance in creating and maintaining competitive advantages. Having introduced the concept and classification of intellectual capital, this paper expounds theoretical explanations of intellectual capital based on knowledge, capability and resource. The current sitnation and shortage of intellectual capital research is analyzed, and further research directions are pointed out.更多还原