Study On Identification And Evaluation Of Enterprise's Intellectual Capital

With the development of science and technology, especially with the IT and biology technology industry of high-tech industry developing swiftly and violently, the economic form of society has developed from the industry economy times into the knowledge economy times, the competition among countries and enterprises also has changed from the visible material area into the intangible knowledge, intelligence and technology area, the technology and knowledge that products contain have become the foundation and key factors in the competition. The knowledge has already substituted the capital, the land and the material and become the most important capital. The intellectual capital is the decisive factor in the knowledge economy times. Countries and enterprises all take measures to acquire and develop the intellectual capital, regarding the intellectual capital's investment, capture and management as their strategic weapon. Therefore the intellectual capital has become the focus and core of enterprises' competition in theknowledge economy times. The research field has attracted academe and business community's great attention.The research of this dissertation begins with the phenomenon the disparity between market value and book value in industries and enterprises. Edvinsson and Malone regarded the disparity as the intellectual capital. In addition, Yuan Yijun regards the disparity as the amount of the intellectual capital that in deed display function. So, this dissertation puts forward two questions. The first question is what is the essential of the intellectual capital? The second question is why some industries and enterprises' disparity is bigger than that of others and what is the reason? The whole research of the dissertation is about the two questions. The first question is about the identification of the intellectual capital and the second is about the evaluation of the intellectual capital. This is the clue of the research.This dissertation will finish several following researches along the research clue.The first research is to put forward the concept of the intellectual capital. This forms the foundation of the identification of intellectual capital.The second research is to do the enterprise's identification of intellectual capital systematically.The third is to do the intellectual capital's evaluation researchincluding the evaluation of intellectual capital's three components and the influence of intellectual capital upon the performance.This dissertation aims at making a pilot study on intellectualcapital's identification and evaluation. We use some results of theintellectual capital's identification, putting forward the concept ofintellectual capital which leads to the identification of the intellectualcapital research. In addition, we put forward the principium of theidentification and apply it into some corporations. At last, we identify thecomponents of the intellectual capital, and we answer the first question.Then research the evaluation of the intellectual capital. We evaluate theintellectual capital's three components and the influence that intellectualcapital upon the performance. Through intellectual capital's threecomponents evaluation research, we get that the level of computerindustry's intellectual capital is higher than that of the electronic industry.Through the intellectual capital's influence on performance research, weget that the computer industry's intellectual capital that indeed creates thevalue also higher than that of the electronic industry. The two evaluationsget the fine results, so it explains the evaluating model and indexes areobjective. So, we can answer the second question. The good results getfrom the evaluation research also affirm the identification research thatthe principium of the identification is objective and the content of theidentification is accurate o So this study is very important to intellectualcapital's identification and evaluation research and practice.The dissertation's innovation mainly display in the theory and the application.The first innovation is putting forward the concept of intellectual and defining the intellectual capital as the summation of the element that can create the value and the potential value.The second innovation is researching the intellectual capital's identification systematically. The dissertation puts forward principium of intellectual capital's identification, including the macroscopic and the microscopic idea of the identification and research latitude of the identification.The third innovation is applying the principium to some enterprises, such as the computer industry's representative corporations of Microsoft and Yongyou and electronic industry's representative corportation of TCL.The fourth innovation is putting forward the evaluating model and indexes. Then we use factor analysis method to evaluate the intellectual capital's components of computer and electronic enterprises. At last, we get some important results.The fifth innovation is using the VAIC model to evaluate the intellectual capital of computer and electronic enterprises. We research the influence that intellectual capital upon the performance and we getsome important results.