The main purpose of this study is to present conceptual principles of the learning organisation as a modern form of functioning of contemporary organisations and enterprises and the awareness of the dominant role of intangible resources. The most important factor that protects organizations from solidifying is knowledge. In an organization, knowledge is produced by people and these people learn. However, learning alone is not sufficient for the success of the organization. For a lasting and sustainable process, organizational learning is required. Knowledge, on the other hand, is inextricably linked to human capital, which is now the most valuable resource of the new forms of organisation.