浅议职业经理人知识资源的资本化

在知识经济条件下，知识成为创造企业价值的核心要素，而企业管理者的知识、能力又是核心要素的关键所在。就职业经理人的价值及其特征进行了探讨，在此基础上对体现经理人价值的方法、途径，特别是财务资本和知识资本的区别与内在联系进行了较为深入的分析。

Discussion on the Capitalization of the Knowledge Resources of the Professional Managers

Under the conditions of the knowledge-based economy, the knowledge becomes the kernel factor of creating enterprise value, and the knowledge and ability of enterprise managers is the key of the kernel factor. This paper probes into the value and the features of the professional managers, and makes deep analysis on the methods and paths of externalizing the value of the managers, especially on the differences and internal connections of the financial capital and the knowledge capital.