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作 者:杨莉娟[1]
机构地区:[1]山西省财政税务专科学校,山西太原030024
出 处:《山西财政税务专科学校学报》2006年第3期32-34,共3页Journal of Shanxi Finance & Taxation College
摘 要:随着知识经济时代的到来,各种类型的脑力劳动者数量不断增加,掌握更多新知识的人力资源将成为人类社会生存与发展的第一资源,智力资本已取代物质资本、货币资本,成为企业竞争优势的源泉。构建企业竞争优势,必须创建企业智力资本的集约、共享、开发和创新系统,加强对企业智力资本的管理,实现企业资本价值的提升。With the coming of knowledge economy era and increasing of various mental labour, human resource with more modern knowledge would become primary resource for man's survival and development, and it has become original competitive advantage of enterprises by replacement of physical capital as well as monetary capital. To build up competitive advantage of businesses,we must create intellectual capital as well as innovation system so as to strengthen management of intellectual capital and to achieve the improvement of capital value in businesses.
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