本文从资源论人手,简述了资源论的产生和发展,得出了企业核心资源的特征,依据这些特征论述了不同经济形态的核心资源,提出了当今社会的核心资源乃是智力资本,进一步结合传统会计要素体系的不足,探讨了智力资本作为一种会计要素的必然性。 Based on the resources theory, this article briefly introduces the generation and development of resource theory, obtains the characteristics of the enterprise’s core resources, discusses the core resources of different economic forms according to these characteristics, and proposes that the core resources of today’s society are intellectual capital. Combining the shortcomings of traditional accounting elements system, the necessity of intellectual capital as an accounting element is discussed.