High-tech Enterprise Intellectual Capital Research

The intellectual capital is not the new thing, existing with us all the time, even already existed in the age of Adam Smith. Just under the economic environment at that time, the enterprises were able to win the competition advantages only relied on the natural resources that the value of the intellectual capital is not obvious, which has been acting as the assistant to the financial capital in the backstage all the time. But after entering the 1990s, we found that the disparity between its market value and book value was greater and greater, even become a fault in some trade, especially the development of internet and technology make it distinct day by day.The value of intellectual capital is far more essential than the financial capital in the field of new and high technology. The new high-tech industry will play an important role in industry in 21st century, which is the most centralized industry of the intellectual capital. It is also the industry which benefit mostly from the intellectual capital. However, how to accumulate and operate the intellectual capital is the problem to which the enterprisers pay close attention.In this thesis, the methods of positive philosophy and standardized research and the theories of economics and management are used to make the thesis systematic and comprehensive. The results of precedents and the advanced thoughts from a large amount of the domestic and international theories are absorbed. According to the reality, I analyses and research systematically the problem on the accumulation of the intellectual capital. The following is the main points of the thesis.First, the introduction. I Introduce the meaning of the new high-tech enterprise, and the difference between it and the traditional enterprise. The characteristic of intellectual capital is defined and some relevant concepts are differentiated. And I also summarized the status of domestic and foreign study on intellectual capital.Second, the measurement of intellectual capital. The measurement isprerequisite to the intellectual capital accumulation and operation. And I also analyses the principle and method on estimating the intellectual capital, only base on this can we operate the intellectual capital well.Third, the accumulation of intellectual capital. This part is a key part of the thesis, probing into the relation of the human capital, the structure capital and the customer capital. The human capital is the source of the structure capital and of the customer capital. The structure capital plays a significant role in turning the human capital and customer capital into wealth. The better the capital operate, the more power of human capital will be released. But, the conversion from the structure capital and human capital to the wealth will depend much on the customer capital.Based on this, I emphasized on how to accumulate the intellectual capital. The accumulation of human capital consist of the obtainment and the possession.According to the model:-"body" -organizational structure, "flow"-organizational learning and "magnetic field" - organizational culture-toaccumulate the structure capital. The organizational knowledge will be accumulate with the spiral type by organizational learning. If we look the resource as scrap iron, the organizational culture will be the magnetic field in which the scrap iron to be magnetized. It is the impetus to the organizational learning; it is also the accelerator to release the power of human capital. The most difference between the customer capital and the structure capital is that the accumulation of customer capital is not only based on enterprise itself but also based on the communication between the enterprise and the customers.Fourth: The mode of capital operation of intellectual capital. The intellectual capital operation is one kind of the capital operation, in some situations the operation need to be supported by the financial capital. However the focal point that it emphasizes is a little higher level than the...