智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。
Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.
本文对如何协调企业智力资本管理的理论与实践从而实现“一致性”方面做了一些基础性工作。
To achieve consistency between intellectual capital theory and management practice, this paper did some basic works on how to manage intellectual capital and knowledge workers.
智力资本管理不能只片面注重存量管理，还必须采取有效措施，提升智力资本的价值提取能力。
Management of IC should not only focus on stock, but also take effective steps to increase the value extracting capability of IC.
管理会计必须对企业智力资本进行衡量和报告。
Management accountant must report and as enterprise intellectual capital is measured.
智力资本和资产作为方法内容和指导进行管理。
Managing intellectual capital and assets as method content and guidance.
知识团队的绩效管理是企业运营智力资本的重要实践活动。
Performance appraisal on knowledge teams is the important activity that enterprise runs intelligence capital.
在新经济环境下，如何有效地利用和管理智力资本已成为创造企业竞争优势的重要手段之一。
In new economic environment, how to use and manage effectively the intellectual capital is one of most important methods which create the competitive advantages in firms.
对在企业的价值创造中发挥重要作用的知识——智力资本的管理在企业价值提升的过程中无疑正扮演着一个最为关键的角色。
Intellectual capital management, the knowledge importantly influencing enterprise 's value creation, undoubtedly plays a key role in enterprise' s value promotion.
知识经济时代，智力资本将成为企业的第一竞争要素，人才资源管理在企业中的地位日趋重要。
In the age of knowledge economy, intelligence is the first competitive factor for the enterprise and the management of personnel resource in the enterprises is getting more and more important.
人力资本是智力投资的产物，是经济生活中的重要的竞争力量，企业的经营管理和技术升级离不开人力资本的作用。
Human capital is the result of investment of intelligence, a significant competitive force in the economic life. The management and technological upgrading can not do without human capital.
弓箭式管理产生于知识经济和体验经济时代，是关于智力资本和情绪资本的协同管理。
The bow and arrow management, originating in the era of knowledge economy and experience economy, is about the collaboration management of intelligence capital and emotional capital.
因此智力资本的管理成为企业经营管理的一个关键问题。
Therefore, management of IC(intellectual capital) has become a critical task for enterprises to survive and develop in the competitive market.
在此基础上，更好地管理智力资本，最大限度地运用智力资本，使其为企业创造更多的价值。
On this basis, enterprises manage the intellectual capital better and use the intellectual capital in maximum, and the intellectual capital creates more value for enterprises.
而管理当局为了向市场传递积极信号，表明公司的真正价值，也越来越多地在企业年报、季报、招股说明书中披露智力资本信息。
Managers who want to deliver a positive signal to the market also disclosure intellectual capital information increasingly in the corporate annual reports, quarterly reports and prospectus.
职业经理人是企业管理高度专业化和职业化的产物，已逐渐成为现代企业知识资本、信息资本、智力资本的重要载体和具有战略价值的企业人力资本。
It has gradually become the important carrier of modern enterprise knowledge capital, information capital and intelligence capital and the enterprise human capital having the strategic value.
职业经理人是企业管理高度专业化和职业化的产物，已逐渐成为现代企业知识资本、信息资本、智力资本的重要载体和具有战略价值的企业人力资本。
It has gradually become the important carrier of modern enterprise knowledge capital, information capital and intelligence capital and the enterprise human capital having the strategic value.
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