试论知识资本的涵义

知识资本作为一种新的资本形态，其涵义如何？目前，中外学术界有诸多不同的解释。本文在论述什么是知识、什么是资本、知识如何转化为资本等相关问题的基础上，对这一问题进行了尝试性研究，认为知识资本是指知识在一定条件下转化而成的，是企业在生产经营及其管理活动中所积累起来的最具有价值增值性的预付价值，它具有无形性、共享性、创新性和高增值性等特征。

Intellectual Capital's Meaning

Intellectual Capital is a new form of capital. Presently , about the meaning of Intellectual Capital, academe offers different explanatio n. In this article, on basis of dissertating pertinent problems such as what is knowledge, what is capital and how knowledge transforms to capital, we attempt t o research this problem. In our opinion, Intellectual Capital is what knowledge transforms to on certain conditions. It i s accumulated in enterprise's operating and management and is a kind of imprest value which is the most incremental.It is some characteristic such as intangible , shareable, creative and incremental etc.