The Construction Of System Of Evaluating Enterprise's Intellectual Capital

The intellectual capital is a new topic which has a strong guiding significance in practice. Today, a growing number of renowned enterprises, scientific research institutions and international organizations have a strong interest in the intellectual capital of theory and practice. Centering on this subject, research is started in many fields. But, generally speaking, at abroad the research of the intellectual capital is still an emerging field, and China is still in the embryonic stage of "concept-introducing, consciousness-raising".As the intellectual capital has not yet formed a theoretical system, so enterprises are most blurred to the concept of the intellectual capital, then they don't attach importance to the management of the intellectual capital. It is not conducive to the discovery of the problem, and not helpful to solve the problem from the source forward. Whether from such a macro level analysis based on the knowledge economy, or from such a micro-level analysis based on enterprises competitive advantages, studies of the intellectual capital has become an important subject in today's era. Based on the importance of the intellectual capital and the status quo of the theory and practice in China, this paper attempts to build a model of the enterprise intellectual capital evaluation system.Firstly, on the basis of summary and evaluation the existing research results, this paper redefined the definition of the intellectual capital and divided the intellectual capital into three parts which includes human capital, structure capital and relation capital. In the design of the evaluation indicators system, this paper used the classification evaluation method of the intellectual capital. The intellectual capital evaluation indicator system this paper designed made up deficiencies in the previous method, which designs the impact extent that the enterprise culture does to employees, the relationship between the enterprises and suppliers, the relationship between the enterprises and employees, and other related indicators. Secondly, this paper has done a lot of questionnaire survey on the indicators system this paper designed, and has done reliability analysis and partial correlation analysis using the statistical methods. This paper gives weight to the detailed indicators of the human capital, the structure capital and the relationship capital which based on the data obtained by the investigation. The result which uses partial correlation analysis shows that the evaluation indicator system this paper designed has been significantly correlated with the profitability of enterprises. Then proves the indicator system this paper designed can reflect the situation of the enterprises'intellectual capital the management on a certain extent.This paper does research on the intellectual capital not only for a theoretical breakthrough, but for enterprises accessing deeper understanding and more specific about the intellectual capital. On this basis, enterprises manage the intellectual capital better and use the intellectual capital in maximum, and the intellectual capital creates more value for enterprises.