技术资本作为一种独立的新兴资本形式,近年来频繁出现在外国经济学与管理学文献之中。探索国外技术资本思想溯源与演进、当代技术资本理论的基本原理和作用机制,可发现和厘清不同时期技术资本理论的发展脉络和主要的理论成果。技术资本是继经济学中人力资本、货币资本和物质资本之后的第四种生产要素资本,技术资本化的过程是技术参与市场化并投入生产的过程,技术资本必将成为公司财务的配置优化对象,技术资本及其收益是经济增长的新源泉。 As an independent emerging capital form, technical capital has frequently appeared in foreign economics and management literature in recent years. Explore the traceability and evolution of foreign technology capital ideas, the basic principle and mechanism of contemporary technology capital theory, we can find out and clarify the development of technology capital theory in different periods and the main theoretical achievements. Technological capital is the fourth factor of production after human capital, monetary capital and material capital in economics. The process of capitalization of technology is the process of technology participating in marketization and putting into production. Technological capital will become the optimal allocation of the company’s finance The target, technological capital and its revenue are new sources of economic growth.