【摘要】 在知识经济背景下,智力资本在企业的创新能力和经济增长中日益扮演着重要角色。如何有效地利用和管理智力资本已成为创造企业竞争优势的重要手段之一。对平衡计分卡与智力资本管理从战略、组织、管理和指标等几个方面进行探讨,可发现两者的不同关键是基于不同的战略理论:一个是竞争战略,另一个是能力战略。更多还原

【Abstract】 In the context of a knowledge-based economy,intellectual capital plays an increasingly important role in the innovation capability and economic growth of enterprises.How to use and manage effectively the intellectual capital is one of most important methods which create the competitive advantages in firms.This paper compares balanced scorecard with intellectual capital management and finds important differences in their theoretical underpinnings,and discusses four more aspects:strategy,organization,management,and indi-cators,the key causes of the differences between them are about different strategy theories:one is competitive advantage,the other is competency one.更多还原