一、引言知识资本是转化为公司知识产权和智力资产的核心竞争力。在知识经济时代,知识资本已经超越物质资本,成为企业赖以存在和发展的根本动力。西方学者在对IT行业等技术密集型企业的研究发现,其资产市场价值远远超过其账面价值,两者之间的差异正是知识资本价值的重要体现。斯 I. INTRODUCTION Knowledge capital is the core competitiveness that translates into corporate intellectual property and intellectual assets. In the era of knowledge economy, intellectual capital has surpassed physical capital and has become the fundamental driving force for the existence and development of enterprises. Western scholars in the IT industry and other technology-intensive companies found that the market value of their assets far exceeds their book value, the difference between the two is an important manifestation of the value of intellectual capital. s