Identifying, Measuring And Reporting Intellectual Capital Of College

In knowledge-based economy, intellectual capital, the key factor to get future innovation and competitive predominance, is becoming the most important and scarce resource of an organization. Being a business and research topic, intellectual capital is implicated in recent economic, managerial, technological and sociological developments in a manner previously unknown and largely unforeseen. The study in this field will be meaningful in theory and practice.At present, substantial differences between enterprises'book values and market values indicate the presence of assets not recognized, measured and reported in thir balance sheet. Intellectual capital accounts for a substantial proportion of this discrepancy.Measuring and reporting intellectual capital are growing areas of interest in the field of intellectual capital research. A lot of researches have been conducted in order to define a feasible and reliable path to measure and report intellectual capital. After analyzing these models, this article puts forward a feasible system to measure and report the intellectual capital in a college, and this kind of system is based on the defining of college intellectual capital and the introducing of the indicators of the three levels of college intellectual capital.At the end of the thesis, the system brought forward above is applied to a college. The result indicates that the theory of identifying, measuring and reporting intellectual capital is reliable, and is very important for the management of enterprises.