智力资本以不同于物质资本的特性,影响着企业生产经营活动的各个层面,成为决定企业绩效的关键因素。本文在阐述智力资本及其特性,企业绩效差异成因的基础上,着重论述了智力资本对企业绩效的影响。 Intellectual capital is different from the physical capital characteristics, affecting all aspects of production and business activities, as a key factor in determining the performance of enterprises. On the basis of expatiating on the causes of intellectual capital and its characteristics and enterprise performance differences, this paper focuses on the impact of intellectual capital on enterprise performance.