智力资本主要指企业所拥有的实际经验、组织技术、客户关系、专业技能等,由于智力资本具有非实体性、无形性和未来收益不确定性等特点,其价值不易准确地计量,因而仅靠传统会计所使用的单一的货币计量方法难以恰当地计量其真实价值。由于不同企业其智力资本的构成项目不同,计 Intellectual capital mainly refers to the actual experience owned by the enterprise, organizational skills, customer relations, professional skills, etc., because of its non-substantive, intangible and future earnings uncertainty, the value of the intellectual capital is not easily and accurately measured. Therefore, The single currency measurement method used by traditional accounting is difficult to properly measure its true value. Because different enterprises constitute their intellectual capital of different projects, dollars