Performance Evaluation Of Enterprise Intellectual Capital

This article is mainly about Intellectual Capital Performance Evaluation. First of all,the thesis expatiates the conception,composing and the effect in the process of enterprise value of Intellectual Capital. Secondly,the thesis describes the whole framework of the Intellectual Capital performance evaluation,which is divided into two aspects---the whole aspect of financial evaluation and the part aspect of comprehensive performance evaluation. For the financial evaluation, this paper firstly reviews some representative methods, and then propose the synthesize model---expectation discounting cash flow model,which considers economic life period , collocating situation and devaluation factors. For the part aspect of comprehensive performance evaluation, the paper points out the weak of some representative models. Because there are many factors affecting the level of Intellectual Capital performance, we must consider all factors that affecting on the level of Intellectual Capital performance .Then,this thesis applies Fuzzy Maths to Intellectual Capital performance evaluation,and to improve those weak of traditional models,and finally take a case of Intellectual Capital performance evaluation to check up the maneuverability of Fuzzy Maths.There are three main new viewpoints in this article:(1) Intellectual Capital performance evaluation can be divided into two aspects---the whole financial evaluation and non-financial performance evaluation;(2) the financial evaluation emphasize money quantifiable indicator evaluation(.3)the non-financial performance evaluation emphasize the evaluation of non-money quantifiable indicators and classified intellectual capital, this comprehensive evaluation can be implemented by applying Analytic Hierarchy Process and Fuzzy Maths.