随着人类进入知识经济时代,知识资本逐渐取代实物资本而成为现代企业价值增值的源泉。对知识资本进行计量有助于更好地对知识资源进行管理,增强企业的核心竞争力。目前,学术界和实务界对知识资本的计量方法作了大量研究,提出了多种计量方法。然而,不同计量方法不仅体现出具有差 As human beings enter the era of knowledge economy, the knowledge capital gradually replaces the physical capital and become the source of the value increment of the modern enterprise. The measurement of knowledge capital helps to better manage the knowledge resources and enhance the core competitiveness of enterprises. At present, a great deal of research has been done on the measurement methods of intellectual capital by academics and practitioners, and various measurement methods have been put forward. However, different measurement methods not only show poor performance