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中文摘要：
20世纪90年代以来，知识成为管理的对象，而智力资本信息则成为管理目标实现的媒介。文章在对西方知识管理理论的历史演进系统回顾和归纳的基础上，指出了知识管理研究的最新进展，阐明知识管理的两个目标：创造性的个人和高效的知识资源系统。从管理控制的角度来看待知识资源，将使智力资本信息在知识资源和组织管理领域发挥非常重要的作用并且效果明显。
英文摘要：
Since the 1990s, knowledge has become a phenomenon to be managed and intellectual capital information has been suggested to be medium for this ambition. In this paper, we have reviewed and summarized the western knowledge management theory of historical e- volution, pointing out that the latest progress on the study of knowledge management. Illustrating two possible objects of knowledge man- agement ： the creative individual and efficient system of knowledge resources. We suggest that intellectual capital information is related to the management control of knowledge resources where knowledge resources are related to questions about economising, organising and modularising them. In effect, intellectual capital information sees knowledge resources from a management control perspective.
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