Research On The Development Of Enterprise Intellectual Capital In China

When we gradually enter into the knowledge economy era from the industrial economy era, knowledge has become the most important production factor, replacing the machine, capital, raw material and labor. IC is not only the important source for enterprise to create value and gain sustainable competitive advantage, but also the key factor for enterprise to innovate and increase profit in the future. Attaching importance to the IC's effect in the process of enterprise forms its competitive edge and effectively developing and managing IC, have become the common topics in the field of academic research and practice.The thesis analyzes the status quo of the research on enterprise IC in western country and in China, and reveiws the basic theories related to IC theory. On the basis of the research above, the thesis' research contents are as following:1. On the basis of analyzing the existing research productions, the thesis defines the meaning and the structure of enterprise IC, and for the first time puts forward the concept of IC stock and increment. The relationships between IC and the other correlative conceptions are distinguished based on the analyses of the characteristics of IC. The thesis puts forward the concept of IC development of enterprise, and analyzes its function, and establishes the research framework for enterprise to develop IC in China.2. The thesis establishes the basic mode of IC stock development. The basic theory of identification of enterprise IC stock is expounded, and the integrated framework of IC measurement of Chinese enterprise is put forward based on the review on the theory and methods of the measurement of IC in western country. The thesis also creatively analyzes the basic mode of reporting enterprise IC and the mechanism of value transformation of IC stock.3. The thesis proposes developing IC increment from two aspects: IC investment and innovation, furthermore expands the model of IC investment and innovation. After analyzing the theory of specific investment of IC, the thesis introduces the model of economic control to manage IC investment. Then the theories of organization learning, knowledge sharing and creation are integrated...