论高新技术企业中智力资本与无形资产的关系

On the Relationship between Intellectual Capital and Intangible Asset in High-tech Enterprise

随着知识经济的发展,智力资本与无形资产的区别越来越明显。智力资本比无形资产涵盖的范围更加广阔,具有更强的创造价值的能力。在高新技术企业中,将无形资产和智力资本区别开来,注重智力资本的范围和计量等方面研究将很有意义。高新技术企业不仅关心企业的无形资产,更要注重智力资本涵盖的范围,注重人力资本、顾客资本、创新能力等智力资本要素在企业中所起到的重要作用。

With the development of knowledge economy,there are more and more differences between intellectual capital and intangible asset,especially in high-tech enterprises.Intellectual capital have stronger ability of creating value.The paper discusses the relationship between intellectual capital and intangible asset in high-tech enterprises from defining concepts,links and differences.