智力资本意蕴:认知派与行为派的论争

The Connotation of Intellectual Capital:Ostensive Approach Versus Performative Approach

本文从哲学的本体论角度来探索智力资本概念,并在探析智力资本与智力资产之间关系的基础上,着重在智力资本的构成因素、智力资本的运作、智力资本与企业价值的关联程度以及智力资本转化为企业价值方面对比分析认知派和行为派两种流派的不同观点,认为行为派将智力资本理解成为一个表征概念比认知派将其理解为先验模型更为合理,其关于智力资本如何运作以及智力资本怎样转化为企业价值的研究更有意义。

This paper attempts to explore the intellectual capital concept from ontological proposition, and based on the relationship between intellectual capital and intellectual assets, compares and analyzes ostensive approach and performarive approach about following questions ： the constituent element of intellectual capital, how does IC work？ How is the degree correlation between IC and the value of enterprise？ How does IC convert into the value of enterprise？ This paper con- cludes that performative approach understanding the intellectual capital as a representation concept is more reasonable than ostensive approach interpreting it as the prior model; the studies of performative approach on how does IC work and how does IC convert into the value of enterprise are more significant.