自1969年经济学家Galbrait首h次提出智力资本这一概念以来,学术界和实务界对智力资本的研究越来越多。近10年来,不同的学者从不同的角度对智力资本进行了阐述,但都未能全面反映智力资本的真正内涵。本文认为,凡是可以增加企业价值、为企业创造竞争优势、整合员工素质与能力从而 Since the first time that economist Galbrait proposed the concept of intellectual capital in 1969, there has been more and more research on intellectual capital by academics and practitioners. In the past 10 years, different scholars have elaborated intellectual capital from different perspectives, but they fail to fully reflect the true connotation of intellectual capital. This article argues that all can increase the enterprise value, create competitive advantage for the enterprise, thus integrating the quality and ability of the staff