智力资本对企业的经济意义探析

智力资本是企业价值增长的重要来源。从智力资本显性化将直接增加企业利润和资产,智力资本提升企业竞争力,智力资本贡献激励制度能促使企业代理人优化企业资本结构,智力资本是企业获取创新利润的源泉等4个层面,分析了智力资本对企业发展的经济意义。

Analysis on the Economic Significance of Intellectual Capital to Enterprise

Intellectual capital is the important source of enterprise value increment.This paper analyzes the significance of intellectual capital to enterprise development from the following four aspects:the explicit in- tellectual capital will directly increase enterprises' profits and assets;intellectual capital elevates competi- tiveness of enterprises;the incentive system based on the contribution to intellectual capital makes enter- prise agents optimize enterprise's capital structure;intellectual capital is the source for enterprises to ob- tain innovative profits.