摘要
智力资产是企业的生命之源 ,它包括人力资产、结构资产和客户资产三部分 ,并通过它们的动态交互作用创造超额收益。对智力资产理论的探讨 。
The Intellectual assets, which includes the human assets, the structural assets and the client assets, is the vital resources of the enterprise and will create excessive profit by their dynamic interactions. The theoretical exploration of intellectual assets will help to deepen the theoretical study and value disclosure of the intangible assets.
出处
《现代财经（天津财经大学学报）》
2002年第1期53-55,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
