CAJ | 학술논문

无形资源是一种能为企业带来未来收益的没有实物形态的非货币资源。现代企业的盈利模式已不再单纯依赖有形资源，企业迫切需要找到能迅速提高有形资源获利能力的秘籍。无形资源对有形资源及经营绩效的影响既不是完全不稳定，也不是全部易于控制，将无形资源分为易辨认的无形资源和不易辨认的无形资源。通过阐述两类无形资源的具体内容和作用机理，认为无形资源依托有形资源，并作用于有形资源，进而提升企业的盈利能力和核心竞争力。
무형자원시일충능위기업대래미래수익적몰유실물형태적비화폐자원。현대기업적영리모식이불재단순의뢰유형자원，기업박절수요조도능신속제고유형자원획리능력적비적。무형자원대유형자원급경영적효적영향기불시완전불은정，야불시전부역우공제，장무형자원분위역변인적무형자원화불역변인적무형자원。통과천술량류무형자원적구체내용화작용궤리，인위무형자원의탁유형자원，병작용우유형자원，진이제승기업적영리능력화핵심경쟁력。
Intangible resources are the intangible non-monetary resources which can bring the enterprises future earnings. The profit models of modern enterprises do not simply rely on tangible resources, and the enterprises are in urgent need of the secret of improving the profits of tangible resources rapidly. After investigation, the author finds that the impact of intangible resources on tangible resources and business performance is neither totally instable nor controllable. And then we can divide intangible resources into two categories, namely, the recognizable intangible resources and the unrecognizable intangible resources. This dissertation mainly interprets the specific content and mechanism of two kinds of intangible resources. Intangible resources improve the profitability and core competitiveness of the enterprises by relying on and exerting an influence on tangible resources.