摘要
知识经济时代 ,智力资本已成为企业最重要的战略资本 ,流动和增值是智力资本的重要特征。文章从智力资本的定义和组成入手 ,详细分析了智力资本在流动过程 (内部流动和外部流动 )中如何使企业增值 ,并指出企业增值很大程度上体现于企业智力资本的增值 ,而智力资本增值又体现于其组成部分 (人力资本、结构资本和顾客资本 )的增值。
In the age of knowledge economy, intellectual capital has been the most important strategic capital of a corporation, and flow and increment are important features of it. This paper discusses the definition and compositions of intellectual capital, and then analyses particularly how the intellectual capital makes the value of the corporation increase in the flow (internal flow and external flow) of itself. It points out that the increment of corporation is that of intellectual capital to a great extent and the increment of intellectual capital is in fact that of its compositions (human capital, structural capital and customer capital).
出处
《安徽职业技术学院学报》
2004年第2期31-33,共3页
Journal of Anhui Vocational & Technical College
关键词
知识经济
智力资本
流动
增值
knowledge economy
intellectual capital
flow (of intellectual capital)
increment (of intellectual capital)
