知识经济时代下，智力资本是提升企业绩效的关键。本文首先对智力资本内涵进行系统阐述，进而界定其分类。其次从三个不同层次梳理了智力资本与企业绩效的关系，最后进行总结，从目前研究结果中分析智力资本与企业绩效未来可能的研究方向。

In the era of knowledge economy, intellectual capital is the key to improve corporate performance. In this paper, firstly, we systematically elaborate the connotation of intellectual capital and then define its classification. Secondly, the relationship between intellectual capital and corporate performance is sorted out at three different levels, and finally a conclusion is made to analyze possible future research directions of intellectual capital and corporate performance from the current research results.