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文章首先探析了智力资本与智力资产之间的关系,然后在智力资本的构成因素、智力资本的运作、智力资本与企业价值的关联程度以及智力资本转化为企业价值方面对比了智力资本认知派和智力资本行为派的两种流派不同观点。最后,文章认为行为派将智力资本理解成为一个表征概念比认知派将智力资本理解为先验模型更为合理,行为派关于智力资本如何运作、智力资本怎样转化为企业价值更有意义。
First of all, the article explores the relationship between intellectual capital and intellectual assets, then compares intellectual capital cognition in terms of the components of intellectual capital, the operation of intellectual capital, the relationship between intellectual capital and enterprise value, and the conversion of intellectual capital into enterprise value And intellectual capitalist two schools of different perspectives. Finally, the article holds that it is more meaningful for behavioralists to understand intellectual capital as a representation concept than that cognitiveists understand intellectual capital as transcendental model, and behavioral school as to how intellectual capital operates and how intellectual capital can be transformed into enterprise value.