在知識經濟的時代，創新為組織競爭力的重要來源，也是組織存續與發展的重要關鍵。目前許多學校都面臨變革的教育環境，校長領導學校必須以創新經營的腳步，才能迎來成功的契機。然而，創新的基礎在知識資產的管理，許多企業組織以知識資產管理策略創造組織創新價值，成功地帶領組織邁向卓越。因此，這種知識資產管理的策略，如能運用在學校組織的經營與管理，則可以為學校創新經營帶來新的理念與發展機會。本文首先說明知識管理的重要內涵，歸納以知識資產為核心理念的知識管理策略，其次，本文以智慧資本為基礎，分析知識資產管理的內涵並試著進行學校知識資產管理要項之建構，最後，本文分析歸納知識資產的管理策略，提出以下四個作法，提供中小學校長在推動學校創新經營之參考：1.強化學校結構資本的知識資產管理推動學校創新經營；2.強化行政人力資本的知識資產管理推動學校創新經營；3.強化教師人力資本的知識資產管理推動學校創新經營;4.強化顧客關係資本的知識資產管理推動學校創新經營。

In the knowledge economy age, innovation of organization is the key concept about competition and organization development. In recent years, many school face the challenge of the changing environment, school principal must manage the school in innovative way to improve the school effectiveness. Many enterprises use knowledge assets management as an innovative strategy to create the new value of organization and have great success. Knowledge assets management is also a new idea of school management, principal can also practice this strategy in managing school. For this purpose, this article analyze the concept of Knowledge assets management and intellectual capital of school. Finally, we offer 4 suggestions as follow: 1. To manage the structural capital of school; 2. To manage the staff human capital of school; 3. To manage the teacher human capital of school 4. To manage the customer relationship capital of school.