It is possible to value the intellectual capital by the integration of the balanced scorecard and intellectual capital.In order to reflect the intangible assets to tangible assets by the framework.

• 通过建立平衡计分卡与智力资本的耦合框架，为计量智力资本提供了可能性，实现了隐性资产依托该框架最终以显性资产来反映的目的。