在新经济时代，智力资本成为经济发展中位居第一的主导性因素，一切经济活动将围绕获取智力资本而展开。究竟什么是智力资本？理论界对其认识和理解的分歧很大，但有一点是肯定的，智力资本和知识有关，而与知识有关的概念很多，如无形资产、知识资本、人力资本、人力资源、智 In the new economic era, intellectual capital has become the leading factor in the economic development and all economic activities will focus on the acquisition of intellectual capital. What is intellectual capital? There is great divergence between theorists in their understanding and understanding, but one thing is certain: intellectual capital is related to knowledge, and there are many concepts related to knowledge, such as intangible assets, intellectual capital, human capital, human resources, intellectuals