智力资本作为企业重要的生产要素与资源,对于企业的绩效也有着重要的影响。本文首先分析了智力资本与企业绩效之间的关系,进而阐述了开发利用智力资本的几项措施,可以为企业经营管理过程中强化智力资本管理提供合理的参考。 Intellectual capital, as an important production factor and resource of an enterprise, also has an important influence on the performance of an enterprise. This paper first analyzes the relationship between intellectual capital and enterprise performance, and then elaborates several measures to develop and utilize intellectual capital, which can provide a reasonable reference for strengthening intellectual capital management in the process of enterprise management.