【摘要】 在创造企业价值过程中,有些智力资本发挥着积极作用,有些智力资本却可能处于闲置状态,没有获得应有效果 以企业价值最大化为目标的管理者,应该正确理解智力资本价值创造潜力的含义,以总体评估框架为基础,促进价值创造潜力向企业价值的顺利转化,这将对提高我国企业智力资本管理水平具有重要意义更多还原

【Abstract】 In the course of creating enterprise’s value, some intelligence capital plays a positive role, but the others may be in the state of leaving unused and not plays the role they should do. Based on the overall assessing frame, the administrators, who take maximum of enterprise value as goal, should understand the meaning of value creating potential of intellectual capital correctly and realize the smooth transformation from value creating potential to enterprise’s value, which will be significant to improving enterprise’s intellectual capital management level of our country.更多还原