摘要
本文在综合分析了国内外学者对智力资本定义及其构成研究的基础上,认为智力资本是公司所拥有或控制的能为组织带来竞争优势、创造高价值的知识资产的总和;智力资本由人力资本、结构资本和关系资本等构成更为合理,清晰地表达了智力资本的内涵。但必须进一步细分,使其参数具有动态性,反映不同类型智力资本间的相互作用以及对企业经营绩效的影响。
Intellectual capital is the sourse of competive advantage of orgnization in knowledge-based economy,yet now there is no theoretically consensus about the definition and consist of it.Based on the comprehensive analysis of schoolars between China and Foreign about the definition and consist of intellectual capital,the paper indicates intellectual capital is summation of knowledge assets owned and commanded by orgnization that can bring about competive advantage and create high value.With its composition of human capital,structure capital and relation capital,it can express its connotation reasonably and clearl among y.Yet in order to reflect the interaction and the impact on the performance evaluation of company different types of them,we should subdivide them and dynamic their parameters.
出处
《财会通讯（下）》
2010年第5期140-142,共3页
Communication of Finance and Accounting
基金
国家自然科学基金项目"基于价值链的企业R&D资金分配与控制模式研究"(项目编号:70672105)的阶段性成果
关键词
智力资本
人力资本
结构资本
关系资本
Intellectual capital Human capital Structure capital Relation capital
