The Correlation Of Research Between The Intellectual Capital And The Enterprise Financial Performance

With the continuous development of society, the progress of science and technology, intellectual capital, as a kind of intangible assets is becoming increasingly important in enterprise management. Traditional production factors of capital, labor and land in the process of the enterprise the management status of the has gradually reduce, by it is for knowledge-intensive enterprises, advanced science and technology can bring much core competitiveness for enterprise, make enterprises stand in a strong position in market competition. And advanced science and technology need human to be the carrier, the contemporary enterprises gradually realize the importance of human capital in the market competition. Human capital as an important part of the intellectual capital, to a certain extent, affects the performance of the enterprise. And the other two parts of the intellectual capital, structural capital and customer capital also affects corporate performance in different degree, so the intellectual capital has gradually become the research focus of scholars at inland and abroad in recent years. In this paper, by studying the 94 software and information technology services companies to disclose financial data to verify the correlation of intellectual capital and enterprise performance.The second part of the article analyzed the existing research results of the domestic and foreign scholars, to introduce the related theory of development of intellectual capital, concepts, and form, and mainly introduced some intellectual capital measurement methods used more by scholars, and VAIC method as recognition of higher method, was selected as the research method of this article. Then the article introduced the relevant theories about enterprise performance, including the concept and measure of enterprise performance. Finally shows the predecessors’ research on correlation that intellectual capital to enterprise performance, this paper based on the predecessors to further study of relativity between intellectual capital and then enterprise performance.The third and the fourth part of the article mainly are the empirical study of intellectual capital and enterprise performance. Firstly, by factor analysis method to extract the principal component factor Y as integrated index the performance of enterprises in this paper, and in an integrated value Y as interpreted variable in the regression analysis to study, and respectively in the regression analysis to verify the three components of intellectual capital on business performance relationship.In the last part of the article come to the conclusion that the correlation analysis and regression analysis, and make a summary according to the research conclusion of this paper, then put forward some opinions and Suggestions for software and information service enterprise to improve performance, finally points out the limitations of this study.