The Research On Intellectual Capital Measurement In Enterprise Performance Evaluation System

Knowledge is gradually replacing traditional factors of production, as the chiefresource for enterprise development. Intellectual Capital (IC) Managementundoubtedly plays a key role in enterprise's value promotion. In these circumstances,if a company wants to win in the competition, it must possess the capability ofdeveloping and using the Intellectual Capital.What gets measured gets managed. The traditional way to measure performance wasbehind the times. The managers complained that the financial indicators couldn'tshow the status of the most important part of the enterprise- the intellectual capital.So the intellectual capital now catches more attention.This paper explore the theory of IC, and put forward a new definition andcomposition of intellectual capital; discusses the relation between the intellectualcapital and the performance based on the resource-based view; designs a newframework for intellectual capital measurement.In chapter 1, the writer discusses the definition and composition of intellectual capital.The writer defines IC in an illation way, and then discusses the meaning andextension of IC. The way writer compartmentalizes the IC is different from thepresent papers.In chapter 2, the writer discusses the relation between the intellectual capital and thecompany performance based on the resource-based view. The writer also uses chartsto show how IC influences the company performance.In chapter 3, the writer analyse the present research on the company performanceevaluation and the IC measurement, and then anatomize how to choose the right ICmeasurement and the dilemma of the IC measurement.In chapter 4, the writer designs a new framework for intellectual capital measurementbased on the Stratety Maps. On the basis of integrating Chinese and foreign scholars'studies about intellectual capital measurement, This new framework is supposed to bea completer and clearer frameworkWhat make this paper distinguish from the present research are as below:1. This paper systemically analyses the relation between the IC and the company performance based on the resource-based view, shows the necessity and importance of the IC measurement in theory way.2. This paper systemically collects and analyses the present research on the company performance evaluation and the IC measurement.3. The new framework that this paper builds is supposed to be a completer and clearer framework. What makes this framework completer is the way by which this paper compartmentalizes the IC.What makes this framework clearer is the way by which this paper develops the index of measurement.So this paper puts forward some useful countermeasures and suggestions to measure intellectual capital.