Intellectual Capital Assessment And Its Application

With the advent of knowledge economy, knowledge is becoming more and more important in the process of enterprise's development, and it has been the most important capital in knowledge-based company, which makes intellectual capital a hot issue of management research. In order to manage intellectual capital well, we are supposed to evaluate its quantity and quality. In this aspect, several foreign scholars have done much research and some useful results have been achieved, however which lags far behind the need of enterprise's development. So in this paper, the evaluation of intellectual capital and its application will be the focuses of our research, which can be seen from the following aspects:Firstly, clarify the concept of intellectual capital and classify it into four parts, which makes our research on a scientific base.Secondly, set up theoretical system of intellectual capital evaluation, including its traits, principles and organizing system.Thirdly, after the introduction of the present situation of intellectual capital evaluation, we put forward our own method in this field.Fourthly, strengthen the application of intellectual capital evaluation in accounting and enterprise's appraising and realize the combination between intellectual capital evaluation and enterprise management.