中文摘要：

知识资本是指组织、团队或个人等各知识主体所拥有的，在一定市场、技术和社会条件下由知识转化而成的，是企业投入经营运作的具有创造价值能力的各种知识总和。基于对有关知识资本概念及其结构的分析，提出组织的知识资本化过程中的主体层次性，认为知识这种无形要素总是依附于一定的资本之上，个人、团队和组织的知识分别将会转化为人力资本、团队资本和组织资本。在此基础上，建立一个不同主体层次中组织的知识资本化概念模型。

英文摘要：

Intellectual capital, which the organization, team or individual, and other main bodies owned, was transformed under the certain market, technical and social conditions, and it referres to the sum of knowledge that had the ability to create value in firm busi- ness activities. The paper firstly summarizes the concept of knowledge capital and its structure, and then analyzes the characteristics of main body level of organizational knowledge capitalization and its process. According to knowledge capital theory, knowledge will cling to certain capital as intangible key elements, and individual, team and organizational knowledge will be transformed into human, team and organizational capital respectively. On the basis, the paper puts forward a conceptual model of organizational knowledge capitalization in different main body levels.