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在当代企业的资本范畴中实际上已经形成了以实体资本为一方的“硬资本”和以虚拟资本为另一方的“软资本”两大部分,而这两大部分是建立在“资本三要素”基础上的。从科学方法论来看,笔者认为卡尔.波普“世界3”的哲学观点,为我们理解物质资本、人力资本与智力资本概念的分界及其虚拟资本的内涵提供了一个独特的视角。由物质资本、人力资本、智力资本“资本三要素”的基础概念,我们可以推解出一系列新的资本概念和形态,从中辨别虚拟资本与实体资本的构架与层次,并直观地厘清它们的边界与关系,以利于更好地理解虚拟资本与实体资本的特性和功能。
In the capital field of contemporary enterprises, actually, two parts of “soft capital”, one of which is real capital, and one of “soft capital,” which is virtual capital, have been formed, and these two major parts are based on “Three elements of capital ” based on. From a scientific methodology point of view, the author believes that Karl Popper’s philosophical point of view of World 3 provides a unique perspective for us to understand the boundary between material capital, human capital and intellectual capital and the connotation of its virtual capital. From the basic concepts of material capital, human capital, intellectual capital and “three elements of capital,” we can deduce a series of new concepts and forms of capital, from which we can distinguish the structure and hierarchy of virtual capital and physical capital and clarify Their borders and relationships in order to better understand the characteristics and functions of virtual capital and physical capital.