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智慧资本是指能够转化为市场价值的知识，是企业所有能够带来利润的知识和技能。它源于知识经济的兴起，在知识经济发展中起决定性作用，是全社会的第一资源，第一资本。智慧资本由人力资本、结构资本和市场资本所构成。对智慧资本的评价进行了探讨。智慧资本的综合运作是充分利用智慧资本的组合，以使智慧资本发挥出最大的效能，收到最大的效果。
Wisdom capital refers to the knowledge that can be transformed into the market value and all the knowledge and skills that the enterprise can bring profit. It originated from the rise of knowledge-based economy and played a decisive role in the development of knowledge-based economy. It is the first resource and the first capital of the whole society. Wisdom capital consists of human capital, structural capital and market capital. The evaluation of wisdom capital is discussed. The integrated operation of Wisdom Capital is to make full use of the combination of Wisdom Capital so that Wisdom Capital can exert its maximum effectiveness and receive the maximum effect.