《智力资本管理》是2004年华夏出版社出版的图书，作者是徐笑君。
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.
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