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人类社会步入知识经济,人们渐渐意识到知识将成为最基本的生产要素。以知识为理论基础的智力资本作为新时代最核心的竞争优势,一直被企业界和学术界所关注。本文在回顾大量文献的基础上,对现有的智力资本及其对企业绩效影响的研究成果进行了整理和分析,指出国内领域在其研究中的不足之处,以期为知识资本的开发和管理提供有关的理论依据和建议。
As human society enters the knowledge-based economy, people gradually come to realize that knowledge will become the most basic factor of production. Intellectual capital based on knowledge as the most important competitive advantage in the new era, has been the concern of business and academia. Based on the review of a large number of literatures, this paper summarizes and analyzes the existing intellectual capital and its research results on the impact on business performance, points out the deficiencies of the domestic field in its research, with a view to the development and management of intellectual capital Provide relevant theoretical basis and suggestion.