| With the continuous improvement of national consumption level and the release of policy dividend,the medical service industry is in a new round of economic development.According to the requirements of "healthy China" construction,social medical service has become the focus of current medical and health system reform and an important way to protect people’s health.Therefore,private medical service enterprises usher in a good opportunity for development and expansion.However,the development of private medical service enterprises is still facing a series of problems,such as the lack of core talents,weak innovation competitiveness,backward organization and management.Therefore,in the new era of knowledge-based and technological innovation driven,how to reasonably identify intellectual capital and how to build its own intellectual capital operation system has become a value Issues that need attention.On the basis of collecting,understanding and summarizing a large number of relevant academic achievements and theoretical research,this paper makes a theoretical analysis on the value creation path of the coupling of intellectual capital elements.On the basis of theoretical analysis,this paper takes Aier Ophthalmology,a typical private medical service enterprise,as the research object.Starting from the coupling mechanism of intellectual capital in each stage of the enterprise,this paper analyzes the specific management behavior,innovation behavior and corresponding behavior results of the enterprise under the benign coupling of human capital,structural capital and relationship capital,and based on the financial dimension and non-financial dimension This paper comprehensively evaluates the value creation effect of enterprises in each stage.This paper finds that: during the period of exploration and accumulation,the intellectual capital resources of Aier ophthalmology are insufficient,and the human capital dominates the coupling system of the period,the value of the connection between the elements has not been well developed,and the value creativity is relatively weak;the human capital development of Aier ophthalmology is on the right track in the growth period,and the intellectual capital coupling system focuses on the improvement of structural capital During the high-speed development period,Aier ophthalmology has more opportunity resources,and began to pay attention to the development of relationship capital,realizing the closed-loop coupling between the three elements,resulting in strong corporate performance.Finally,the conclusion is that the coupling degree of intellectual capital operation system will affect the effect of enterprise value creation,and the growth trend of enterprise value creation ability is consistent with the improvement trend of intellectual capital coupling mechanism.To sum up,in order to achieve high-quality medical operation,private institutions in China should attach importance to the development of their own intellectual capital operation system,clarify their own growth stage and intellectual capital resources,coordinate the development of various elements,give full play to their great potential in the growth of enterprises,and accelerate the creation of enterprise value. |