智力资本在战略hrm的重要地位（Intellectual capital plays an important role in strategic HRM）.docVIP

智力资本在战略hrm的重要地位（Intellectual capital plays an important role in strategic HRM） I. under the condition of knowledge economy, intellectual capital is the main source of value for enterprises Knowledge economy is an economy with knowledge as the core factor of production. In the era of knowledge economy, the value of the company has not to have the plant, equipment, and products, but in the trust degree, customers and business partners, intellectual property, information infrastructure, and employee creativity and skills, the largest assets in the company, after the financial capital and labor third intellectual capital resources. In the definition of intellectual capital, there is no unified view in academia. But using two equations can explain the connotation and characteristics of intellectual capital. The first equation is: enterprise two tangible assets + intellectual capital (Anne. Brooking, 1997), that intellectual capital is the sum of all the intangible assets of the company to run. This view, on the one hand, illustrates the importance of intellectual capital, which is an integral part of an enterprise without intellectual capital. Enterprises can not run; on the other hand, they highlight the intangible nature of intellectual capital and tangible assets. But the traditional accounting of intangible assets reflects only a part of the intellectual capital of the enterprise, namely, trademarks, patents and other intellectual property rights, the majority of enterprises of vital importance of intellectual capital, such as goodwill, human capital, innovation, new product development ability, long-term customer relationships, because the traditional accounting methods, accounting statements can reveal its value. Although these intangible assets are excluded from the traditional accounting statements, their value will be fully reflected through the enterprise market value. The second equation is: intellectual capital two, a book value of market value, that is, inte