摘要
从剖析智力资本及其与传统资本的差别入手，论述了智力资本是企业不断创新的基础和企业赢利和发展的源泉，指出了智力资本具有损耗性，并分析了其表现形式，进而提出企业要想保持优势，不断发展。
Starting with analyzing the differences between the intellectual capital and the conventional capital,this paper demonstrates that the intellectual capital is the basis of innovation and the main resources for profiting and developing of enterprises.The paper explains the depreciation of the intellectual capital and its characteristics.The paper proposes that an enterprise must make accumulation of the intellectual capital,pay much attention to the renewal of the intellectual capital,to maintain its strength and constant development.
出处
《天津大学学报（社会科学版）》
1999年第4期290-294,共5页
Journal of Tianjin University：Social Sciences
关键词
智力资本
企业发展
智力资本损耗
智力资本积累
intellectual capital,enterprise development,depreciation of intellectual capital,accumulation of intellectual capital
