摘要
综述了学者们从资本市场、知识管理和知识创造与创新3个角度对智力资本内涵的解释,介绍了智力资本的知识管理观和管理会计观,以及普遍认同的智力资本5大组成部分,即人力资本、结构资本、关系资本、流程资本和创新资本。通过归纳整理,提出应该从动态的视角来划分智力资本,认为其组成部分主要包括人力资本、结构资本和关系资本。
This paper reviews the explains of Intellectural Capital （IC）connotations of scholars from the view of capital market knowledge management,knowledge creation and innovation,the knowledge management perspective and management accountin perspective of IC,and the five popular identified five components of IC ,which is Human Capital, Structure Capital, Relationshi Capital/Customer Capital/Social Capital,Process Capital,and Innovation Capital. According to the surveys,this paper takes th opinion that we should study the components of IC from dynamic view,and the main components of IC should include Human Capital,Structure Capital,and Relationship Capital/Customer Capital.
出处
《科技进步与对策》
CSSCI
北大核心
2009年第4期154-160,共7页
Science & Technology Progress and Policy
基金
国家自然科学基金资助项目(70773084)
关键词
智力资本
知识管理
人才资本
关系资本
Intellectual Capital
Knowledge Management
Relationship Capital
Human Capital
