【摘要】 本文在简述了资源观的演变和企业无形资源的相关研究后给出了企业无形资源的构成与分类，并着重探讨与提出了企业无形资源具有的无形性、价值贡献性、记忆与累计性、学习与创新性、非独占性、复杂性等六大本质属性。最后强调了无形资源的独特属性来源于其主要载体的企业员工及企业无形资源的经营，因而表现出生命体的特征。更多还原

【Abstract】 In this thesis evolving of resource concept and certain research on enterprise’s intangible resource are briefly reviewed, which are followed by the component and classification of intangible economic resource. It is put forward and emphasized that enterprise’s intangible resource has six properties: intangibility, value contributory property, memorial and accumulative property, learning and innovative property, non－ exclusive property and complexity. Distinctive properties of intangible economic resources comes from enterprise’s staff, which are their main carriers, and have the same characteristics of unit with life.更多还原