企业的智力资本与企业发展

ENTERPRISE’S INTELLECTUAL CAPITAL AND DEVELOPMENT

从剖析智力资本及其与传统资本的差别入手，论述了智力资本是企业不断创新的基础和企业赢利和发展的源泉，指出了智力资本具有损耗性，并分析了其表现形式，进而提出企业要想保持优势，不断发展。

Starting with analyzing the differences between the intellectual capital and the conventional capital,this paper demonstrates that the intellectual capital is the basis of innovation and the main resources for profiting and developing of enterprises.The paper explains the depreciation of the intellectual capital and its characteristics.The paper proposes that an enterprise must make accumulation of the intellectual capital,pay much attention to the renewal of the intellectual capital,to maintain its strength and constant development.