在知识经济的宏观环境下，智力资本已经成为企业获得可持续竞争力和创造价值的重要源泉。伴随着企业实践的需求和发展，国内外关于智力资本理论的研究也日益加深，研究成果层出不穷。本文通过系统的文献梳理，概括总结了智力资本信息披露研究及其对企业相关价值作用路径等方面的最新研究成果，并对未来研究的主题和趋势进行了展望。

In the macro environment of the knowledge economy, intellectual capital has become an important source of sustainable competitiveness and value creation. With the needs and development of corporate practice, the research on intellectual capital theory at home and abroad is also deepening, and the research results are endless. Through systematic literature review, this paper summarizes the latest research results of intellectual capital information disclosure research and its related value action mechanism, and looks forward to the future research themes and trends.

无