A Study On The Capitalization Of Enterprise Intellectual And The Accumulation Of Intellectual Capital

This dissertation, with some knowledge-oriented enterprises or semi-knowledge-oriented enterprises in China as the subjects of my research and the enterprise as the main body of intellectual capital investment, intends to discuss the nature, causes and mechanism of its function of enterprise intellectual capital accumulation , investigate the possible approaches to or principles of enterprises' investment in human resources and its benefits in increasing intellectual capital accumulation, and explain the relationship between the optimization of structure as well as the internal factors of intellectual capital and the increment capacity of intellectual capital. This study covers a summary and an analysis of theoretical achievements in the research of human resource management and intellectual capital investment at home and abroad, a synthetically application of research methods of economics and management science and the application Marxist economics and the contemporary western economics theories with a special focus on the employment of economic logic reasoning.The research covers the following aspects::1. analyzing causes and conditions of knowledge's transformation from resources to commodity and to capital, and a discussion on the differences between knowledge as resources, as commodity and as capital, so as finally establish the significance and necessity in the study of intellectual capital.2. establishing my viewpoint that intellectual capital, same as general capital, increases its value in circulation with analysis of the formation of intellectual capital from the perspective of circulation.3. pointing out that the reason for the enterprise's intellectual capital accumulation is the result of its employees' knowledge accumulation and application through a comparative study and analysis of Marx's capital accumulation theory and Endogenous Growth theory and a general statement of the research results concerning the causes of the enterprise's economic growth under the condition of knowledge economy..4. from the perspective of correlation between human capital and organization capital, analyzing respectively mechanism, approaches and conditions for the individual human capital's transformation to the commonly shared enterprise intellectual capital and those for the organization capital accumulation and its application to educating and stimulating human resources.5. discussing the construction of different quality human capital construction incentive system based on a division of human capital into several categories of proprietor, manager, technician and so on.