Research has shown that intellectual capital has a positive impact on business performance improvement. Elements of intellectual capital include human capital, structural capital and relational capital and there is interaction between the three. By the questionnaire and data analysis with SPSS software of 263 small and medium manufacturing enterprises in Zhejiang, this article got a conclusion that: ?there was a significant positive correlation between intellectual capital and enterprise performance, and the most obvious is structural capital, following by the relational capital; ?the level of intellectual capital is the interactions and interdependence among human capital, structural capital and relational capital.%研究表明,智力资本对企业绩效的提升具有积极的影响作用,智力资本的构成要素即人力资本、结构资本及关系资本三者之间也存在相互影响关系.本文通过对浙江263家中小制造企业的问卷调查与SPSS软件数据分析,得出结论:①智力资本与企业绩效间存在着显著的正相关关系,其中结构资本对于企业绩效的影响最为明显,其次是关系资本；②智力资本的构成层面即人力资本、结构资本和关系资本之间相互影响,相互依赖,共同作用.
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