Research On Measurement And Investment Benefit Evaluation Of Intellectual Capital In High-Tech Enterprise

Management of IC (Intellectual Capital) has become a critical task of enterprises management, especially the high-tech enterprises management to survive and develop in the competitive market in recent years. The measurement and investment benefit evaluation of IC have been an international difficulty from the theoretical and practical study as one of the research directions of intellectual capital management. The measurement and investment benefit evaluation about IC is analyzed further as the study proposition of this paper in order to manage intellectual capital of high-tech enterprise effectively.First of all, according to current research about intellectual capital theories and with the characteristic of the high-tech enterprise, this paper classifies IC into human capital, structural capital, innovation capital and information capital, provides the basis for The measurement and investment benefit evaluation of IC. Although IC has not any direct physical form, its formation needs huge investment and its investment efficiency needs to manage as physical capital. Evaluating IC investment efficiency and managing IC rely on the measurement of IC. Only the IC value defined, can IC be managed effectively. The so-called IC cannot be managed without IC measurement.Secondly, the measurement model for IC of high-tech enterprise are put forward. On the basis of the value information provided by the measurement of IC the comprehensive evaluation of the IC situation was conducted. According to the comprehensive evaluation result of IC, the paper conducts the investment budget of IC and the investment benefit evaluation with the balanced Scorecard.Fillaly, by the analysis of the existing problems on measurement and investment benefit evaluation of IC in high-tech enterprise, this paper provide some suggestions to strengthen the measurement and investment benefit evaluation of IC.