【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,没有起到应有作用。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,实现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】 Intelligence capital can plays a positive role in creating enterprise’s value, however often some of the intelligence capital it does not fulfill its potential. In an overall assessment frame, administrators who have a goal of maximiging enterprise value as goal, should understand the value of exploting intellectual capital correctly to realize a smooth transition from value creating potential to real enterprise value. This will significantly improve level of management of enterprise intellectual capital in real our country.更多还原