A Practical Analysis Of The Affect Of The Intellectual Capital Toeards The Value Of Corporation

It is the age of economy of knowledge in 21st century. However, it is different from other traditional economic systems, such as agricultural and industrial. At this particular time, intellectual capital and management of knowledge became the top topics in the business world. How to make a proper decision to the problem of deviation in between marketing value and accounting value as well as to fill the gap are the comment issue that any corporations have to face. This paper is mainly based on the method of theoretic analysis and practical research to study the issue of computation and report of intelligent capital in some domestic corporations. This research issue, which belongs to the administrational study field, is comparatively updated today. Therefore, it is also a hotspot which is being explored internationally by the theoretic and practical fields of the intellectual capital.First of all, this paper generally talks about the basic theory of intellectual capital. And it analyzes the computation and report of intellectual capital as well as the related practical study and experiment in worldwide. Second, according to the analysis of statistics from the financial report of some listed companies and study of the intellectual capital information from their annual report in 2008, it analyzes the value of the companies correlatively. Then, it studies the affect of the investment of intellectual capital in these listed companies in the Chinese capital market. Finally, it analyzes the exposed situation of the current intellectual capital in China.