有经济价值的智力资本要素主要有学习能力、知识存量、工作及创造能力。

The intellectual capital factors of economic value mainly include learning ability, knowledge stock and creative ability.

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知识资本是企业价值系统的参变量，其存量和水平支配着并购企业的命运。

Intellectual capital is the core variable of company value system, its quantity and level determine the fortune of a company.

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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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