企业知识资本已经越来越受到学术界和企业界的重视,企业已不再单边追求账面价值的扩张,转而发掘潜在资本以促进整体市场价值的提升,为此,知识资本的管理问题逐渐成为关注的焦点。但从相关文献了解到,目前尚缺乏对企业知识资本管理框架的描述,即缺少宏观的知识资本管理问题的讨论,不少文献立足于微观角度,阐述某一个方面,但对企业而言则实用性欠缺。本文从论述知识资本的概念着手,将企业知识资本的管理框架分为增值、存储与优化以及商业化三个步骤,每一个步骤给出了具体的途径,具备了较强的实用性。 Corporate intellectual capital has been paid more and more attention by academics and enterprises. Enterprises are no longer unilaterally pursuing the expansion of book value, but instead explore the potential capital to promote the overall market value. Therefore, the management of intellectual capital gradually Become the focus of attention. However, it has been learned from the relevant literature that there is still no description of the framework for the management of intellectual capital in enterprises, that is, the lack of discussion on the issue of macro-knowledge-based capital management. Many documents are based on the micro-perspective and elaborated on one aspect, but they are practical for enterprises Lack of sex. Starting from the concept of knowledge capital, this paper divides the management framework of knowledge capital into three steps: value-added, storage and optimization, and commercialization. Each step gives a concrete approach and possesses strong practicality.