企业中的虚拟资本及其管理创新

Virtual Capital and Management Innovation in Enterprises

企业中的物质资本、人力资本、智慧资本构成了当代企业"资本三要素"。而人力资本、智慧资本概念的提出,本质上是从企业的微观视角提出"虚拟资本"问题。在当代企业的资本范畴中,实际上已经形成了以实体资本即物质资本为一方的"硬资本"和以虚拟资本即人力资本、智慧资本等为另一方的"软资本"两大部分。本文首次将虚拟资本的概念引入企业管理范畴,从管理创新的视角来看,当代企业的管理必须适应企业中实体资本与虚拟资本这种质的变化,以当代企业中的虚拟资本——人力资本、智慧资本作为管理创新的动力和目标,进而推动企业的全面管理创新。

Material capital, human capital and intellectual capital are the ＂three capital elements＂ in contemporary enterprises. The concepts of human capital and intellectual capital have been put forward based on the concept of ＂virtual capital＂ from a microscopic view. Contemporary enterprise capital can be divided into two parts： entity capital or ＂hard capital＂, referring to material capital and virtual capital or ＂soft capital＂, including human capital and intellectual capital. This paper initially included the concept of virtual capital in the enterprise management category. From management innovation perspective, modem enterprise management must adapt to the fundamental transformation from entity capital into virtual capital so as to promote comprehensive innovation in enterprise management, with virtual capital （human capital and intellectual capital） as the drive and goal.