一、引言智力资本是英文“Intellectual Capital”的翻译,其他译法还有知识资本、智慧资本。最早提出该概念的是西尼尔在1836年将其作为人力资本的同义词提出的,经过多年的研究,目前对于智力资本构成的观点主要有二元论(人力资本、结构资本),三元论(人力资本、结构资本、关系资本),多元论(如人力资本、结构资本、客户资本、创新资本四要素观)。目前,对于智力资本的研究大多 I. INTRODUCTION Intellectual capital is the translation of “Intellectual Capital” in English. Other translations include intellectual capital and intellectual capital. The concept was first proposed by Sinil in 1836 as a synonym for human capital. After years of research, the current viewpoints on the formation of intellectual capital include dualism (human capital and structural capital), dualism Capital, structural capital, relational capital), pluralism (such as human capital, structural capital, customer capital and innovative capital). At present, most of the research on intellectual capital