【摘要】 结合国内外的研究文献,对知识资本概念和构成的研究过程和思路进行了梳理。针对知识资本定义中存在的问题和缺陷,对其进行了重新界定,突出了知识资本现实价值和潜在价值共存的特性。从价值实现和价值转化的角度,将知识资本分成四个组成部分,并界定了其内涵和外延,为以后的理论分析和实践操作奠定了基础。在知识资本概念界定和结构分析基础上,归纳了知识资本区别于物质资本的基本特征,并提出了新的见解。更多还原

【Abstract】 On the basis of national and international research findings,the authors of this paper track down the process in which the concept and structure of intellectual capital have been studied and developed.To make up for the weaknesses in the existent concept,the authors try to redefine intellectual capital by highlightening the coexistence characteristic of its practical value and poetencial value.The authors divide the intellectual capital into four parts,delimit its content and extension from the perspective of value realization and conversion,and thus lay the foundation to future theoretical analysis and practical operation.The authors also point out the basic characteristics of intellectual capital against material capital and put forward some new ideas in this respect.更多还原