earticle

영어

The intellectual capital theory provides a micro-perspective to the understanding of innovation, transfer, utilization and protection of knowledge in modern enterprises.On the basis of theoretical review, taking thought of value chain management, this paper introduces intellectual capital value chain, and deeply describes the process of extracting enterprise value from intellectual capital.Further depiction of how intellectual capital transforms to company value is rendered and the intellectual capital driving performance realization mechanisms are summarized: study and share mechanism; innovation and evolution mechanism; resource attraction mechanism and risk control mechanism.

중국어

智力资本理论从微观的视角，为理解现代企业的知识创新、传递、利用和保护提供了一个新的理论框架。 本文梳理了智力资本相关理论，并借鉴价值链思想，引入智力资本价值链，深入刻画了从智力资本中提取企业价值的过程，并概括出智力资本绩效驱动的实现机制，即学习共享机制、创新进化机制、资源吸纳机制和风险控制机制。