Research On The Intellectual Capital Of Enterprises

Intellectual capital is a decisive factor in knowledge-based economy, Chinese enterprises have been posed with a realistic problem of managing and employing intellectual capital effectively, which has been analysed in depth in this thesis in the light of modern intellectual capital theories domestic and abroad. And then the author builds up some ways of how to evaluate the value of intellectual capital, on this basis the author designs incentive mechanisms of intellectual capital participating in distributing plans of enterprise profit. These provides practical evidences of theory for enterprises of our country exploiting and managing intellectual capital and developing fully the use of intellectual capital for growing up of economy and increasing in value of enterprises. There are four chapters in this thesis. In chapter one, the research necessity is emphasized from background, definition and present situation of intellectual capital; in chapter two, the analysis of influences on knowledge-based economy on a large scale leads to the connection between competitive advantages of enterprises and intellectual capital, and solutions are obtained with intellectual capital investment theories; in Chapter Three, from introduction of intellectual capital increment approaches and enterprise reform caused by intellectual capital, the measurement of intellectual capital concerned enterprise profit assignment; in chapter four, it is examined the system, market, policy and countermeasure of intellectual capital in China.The article tries to bring three new ideas:(1) Researching intellectual capital of enterprises by using mainly theory of economy and subsidiaryly management.(2) Building up some ways of how to evaluate the value of intellectual capital by models method and accounting method ect for providing evidences of intellectual capital participating in enterprise profit assignment.(3) Putting forward incentive institutions for intellectual capital of enterprises and analysing the difference and range of suiting of different incentive institutions by systems analysis method and comparative analysis method.