摘要
In this article, intangible capital has been identified efficiently from three dimensions of excess earnings, contracts and assets specificity. On the basis of identification, we confirm intangible capital as the core level, the close level and the loose level with the ＂colorful mode＂ of accounting recognition. The core level includes land tenure right capital, franchise right capital, intellectual property right capital and operation capacity capital. The close level includes brand capital and relationship capital. The loose level includes moral capital and basic structure capital.
