Disclosure And Appraisal Of University Intellectual Capital

As university is the headstream of knowledge creation and knowledge communication,the pronoun of university knowledge – “intellectual capital” has surfaced,and the management of university intellectual capital is gaining increasing attention of university administrators and government.From the perspective of satisfying the information needs of stakeholders,this paper mainly studies the management work in the intellectual capital disclosure and the evaluation of intellectual capital disclosure in universities.Firstly,the thesis classifies the intension and structure of intellectual capital,based on evaluation of intellectual capital disclosure and intellectual capital disclosure to introduce the relevant theoretical basis.Correspondingly,several universities' intellectual capital disclosure and their evaluation models which are representative were selected for the case study and the research of the inherent law of university disclosure and evaluation model.Then take the example of Anhui A University in our country,trying to construct its intellectual capital disclosure report for the 2015-2016 academic year,and using semi-structured interviews to conduct a corresponding disclosure evaluation for A University.Meanwhile,aiming at the present disclosure status of universities in our country and the difficulties in disclosure at the current stage,the preliminary idea of the disclosure and evaluation of intellectual capital in Chinese universities are carried out.Suggestions for improving the establishment of the intellectual capital disclosure model,the composition of the disclosure report content and the design of disclosure indicators,as well as the construction of the disclosure evaluation system,etc.,have been put forward.It is proved that in the highly developed knowledge economy today,whether the intellectual capital information is disclosed and how the level of disclosure is important to the strategic deployment of universities.The current financial reporting system only considers a small number of intangible assets,the traditional financial statements are losing the value of the relevance.The Intellectual capital Disclosure report emphasizes the future strategic perspective of organizational value,takes into consideration the current status and potential of the organization,and has a certain strategic value to the management of the university.China's universities should strengthen the research and practice of the report theory of intellectual capital disclosure,to instruct the university to correctly disclose and evaluate "intellectual capital",to cultivate the core competitiveness of colleges and universities,to help establish the tools of communication value within and outside the university,to accelerate the virtuous circle of information between the university and its stakeholders,and to promote the sustainable development of universities.