Microcosmic Evaluation Model Of Enterprises' IC Based On The Du Pond System

In the knowledge economy, strategic management of enterprises is the knowledge-based management and micro-evaluation of enterprises'intellectual capital (IC) is the premise of successful knowledge management. However, characteristics of IC, such as immateriality and timeliness determine its micro-evaluation extremely difficult. Meanwhile the existed models of IC microscopic assessment are mainly based on the method of expert scoring which leads to poor objectivity and timeliness. In view of the needs and deficiencies of current enterprises'IC evaluation, this paper studies enterprises'IC microscopic evaluation model from a fresh perspective, so it is of great theoretical and practical significance.First, this paper reviews the theory related to IC and in order to convenience of IC assessment improves part and sums up the theoretical basis. This paper introduces existed major models on micro- appraisement of enterprises'IC and analyzes their shortcomings. Next, this paper introduces the methodology of this study-- DuPont system and DuPont analysis and notes the feasibility and advantages of DuPont used in the field of micro-evaluation of IC. Then, this paper establishes a system of indices suited to IC microscopic evaluation and sets up established an evaluation model on enterprises'IC based on DuPont, as well as sums up the strengths of this evaluation model compared to the existed models. Finally, this paper takes Yongyou Software Co., Ltd. as an example to illustrate how the evaluation model is applied and how to utilize the evaluation results to guide managers to manage knowledge. At the same time, through comparison between the actual operation of Yongyou and the evaluation results of the model, the validity of the model is proved.