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在知识经济时代，企业的核心竞争力已经从传统的实物资产决定转向由知识资本决定。企业拥有知识资本水平和使用效率决定着企业的未来。要了解企业的发展潜力、发现企业的不足和做出可行性的企业发展战略，就必须对知识资本做出评估并对评估做出正确的分析。但知识资本的无形性
In the age of knowledge-based economy, the core competitiveness of a company has shifted from the decision of traditional physical assets to that of intellectual capital. The level of knowledge capital and the efficiency of use of the enterprise determine the future of the company. To understand the company’s potential for development, to discover the weaknesses of the company, and to make viable corporate development strategies, it is necessary to make an assessment of knowledge capital and make a correct analysis of the assessment. But the intangible nature of intellectual capital