“知识资本”与“知识资产”之我见

【摘要】 不分清知识资本与知识资产的异同 ,就不能确认与计量知识资本与知识资产。而若知识资本与知识资产不能量化 ,也就无法衡量企业真实价值与发展潜力大小。本文试从两种角度理解知识资本与知识资产 ,并比较两者间的异同 ,以明晰两个不同概念 ,以便确认与计量知识资本与知识资产更多还原

【Abstract】 It is impossible to acknowledge and calculate “knowledge capital” and “knowledge assets” without distinguishing between them. Moreover, it is unlikely to estimate the real value and developing potential of an enterprise without quantiting both. The writer tries to comprehend them in two directions and compare similarities and differences between them so as to make two different concepts clear for the convenience of affirming and measuring them.更多还原