智本管理是相对于物本管理和人本管理的管理新阶段早期的管理思想萌芽，是将全部的可用资源作为管理内容，随着认识的不断深入，管理从对物源（物）的管理，发展到对物流（事）的管理，这一阶段企业管理理论称为“物本管理”，它是管理学的基础。从物源管理到物流管理再到物流 Intellectual capital management is relative to the new stage of management of material management and human-based management The early management thought sprouting, is to use all available resources as the management content, as understanding deepens, management from the management of material resources , To the logistics (things) management, this stage of business management theory is called “material management”, which is the basis of management science. From the source management to logistics management to logistics