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智力资本是智力资源资本化的成果,是知识经济时代企业的核心竞争力。智力资本与股本具有同质性,可以作为资本出资。但是智力资本出资目前还存在制度上的障碍,包括立法上我国尚未承认智力资本,智力资本的会计核算存在诸多困难等。要改变这种状况,必须突破传统的“资本”概念的外延,提升智力资本的价值。
Intellectual capital is the result of capitalization of intellectual resources and is the core competitiveness of enterprises in the era of knowledge economy. Intellectual capital and equity are homogeneous and can be capitalized. However, there are still institutional obstacles to intellectual capital investment, including the fact that our country has not yet admitted intellectual capital in our country and there are many difficulties in the accounting of intellectual capital. To change this situation, we must break through the extension of the traditional concept of “capital” and enhance the value of intellectual capital.