智力资产以知识为核心，日益成为西方发达国家企业核心竞争力的决定因素。为此，经理们越来越重视潜藏在本公司的知识、本公司外部可以利用的知识，以及如何管理这些知识；与此同时，ＩＴ业的迅猛发展使知识的编码、贮存与共享变得愈来愈成本低廉、方便快捷。这两方面的原因使 With knowledge as the core, intellectual assets have increasingly become the decisive factor for the core competitiveness of the developed western countries. To this end, managers attach more and more importance to the knowledge hidden in the company, the knowledge available outside the company and how to manage the knowledge. At the same time, the rapid development of IT industry makes the coding, storage and sharing of knowledge become more To the more cost-effective, convenient and quick. These two reasons