Knowledge capital is the capital that acquires value increase through innovation intelligence investment. Human capital of enterprise is important type and part of knowledge capital.
知识资本是通过创新性智力投资而获得价值增值的资本，企业人力资本是知识资本的重要类型和组成部分。
When the enterprise carry on value management, it can't be only satisfied with the checking type, and it also need relevant accounting analyses, plan, and controlling information.
而企业进行价值管理不能仅仅满足于核算型的会计信息，还需要相关的会计分析、计划、控制等决策方面的信息。
At present, the research in enterprise value pays attention to establish and analyze the valuation model of the enterprise value, but ignore the research in value type concept.
以中山大学宝玉石研究鉴定（评估）中心受司法机关委托进行的珠宝资产评估案例为例，讨论了刑事案件中珠宝价值类型确定的重要性及存在的问题。
At present, the research in enterprise value pays attention to establish and analyze the valuation model of the enterprise value, but ignore the research in value type concept.
以中山大学宝玉石研究鉴定（评估）中心受司法机关委托进行的珠宝资产评估案例为例，讨论了刑事案件中珠宝价值类型确定的重要性及存在的问题。
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