中文摘要：

依据CIV模型，对我国上市公司知识资本业绩相关性进行分析，可得知识资本与企业净利润、企业净现金流正相关，具有盈利性特征。同时知识资本与企业账面无形资产低度正相关，说明账面无形资产部分地反映了企业知识资本。

英文摘要：

Based on the CIV model and analyzed the relevance between intellectual capital and company＇s performance about Chinese listed companies, we can conclude that： intellectual capital is positive correlation with net income and net cash flow, and It has a profit-making features; intellectual capital is weak positive correlation with intangible assets.