现在社会已经处于知识经济时代，知识在经济发展中占有越来越重要的地位，知识经济时代的到来要求企业具有自己核心的智力价值。企业要想发展的更为迅速、提高自身的竞争力就得加大对知识的重视程度。智力资本是知识在经济发展中的体现。之前的企业资本主要是固有资产，厂房、机械等固定不变的资产，而随之知识经济时代的来临，企业资本的主体已经不是这些固有资产，而变成了智力资本。一个企业要想提高与其他企业之间的竞争力，加快企业发展的速度，就必须加大对智力资本的重视程度，丰富企业的智力资本。%Enterprises must possess their own core intelligence value as the world has entered a knowledge-based economic era, in which knowledge plays an increasingly important role in economic development. To grow rapidly and improve competitiveness, enterprises must pay more attention to knowledge. Intellectual capital is a reflection of knowledge in economic development. In this era, the main body of enterprise capital does not consist of fixed asset, such as plants and machines;instead, it is intellectual capital. If an enterprise wants to in-crease its competitiveness and speed up the growth rate, it has to focus on and enrich the intellectual capital.
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