Bsc Enterprise Intellectual Capital Measurement And Reporting

In the age of knowledge-based economy,intellectual captital's value in enterprises is increasingly siginificant,and it has become an important strategic resource. Adopting effective approach to value intellectual capital and exploring the model and method of intellectual capital report on the basis of the measurement of intellectual capital can not only give rise to enhanced company's ability to develop and manage intellectual capital,improve corporate internal organazation, promote the theory of intellectual capital in business practice, but also help the external stakeholders to have an understanding of the value of intellectual capital and the status of intellectual capital.Firstly, this paper reviews the research stratus on corporate intellectual capital measurement and the reporting from domestic and foreign scholars in detail,interprets the theories related to the measurement and reporting of intellectual capital and carries out some analysis to prove the applicability of BSC measurement model. Then, based on the BSC theory, it estabilishs intellectual capital measurement model in three non-financial dimensions, that are learn and grow, internal operations and customers dimension, by adopting PSR approach. In order to verify the realiability of the intellectual capital measurement model, two intellectual capital empirical research models are constucted with the aggregate of intellectual capital M-B as the explanatory variable and 3 comprehensive factors and 9 common factors extracted from the result of factor analysis as the explanatory variables by selecting the data of 106 IT companies listed in Shanghai and Shenzhen exchanges as research samples in 2009. What'more, the paper implements multiple regression analysis based on the empirical research model and the relevant results shows the 3 comprehensive factors and 9 common factors can explain the comprehensive value of intellectual capital, which verifiies the effectiveness of intellectual capital measurement model on the basis of BSC model.Valuing intellectual capital is the basis of reporting intellectual capital. At the end, this paper proposes the method of independent intellectual capital reporting and the "six elements" intellectual capital report design on the basis of empirical studyies of intellectual capital measurement, researches the obstacles to the external and internal intellectual capital report, then gives some advice on intellectual capital report for companies.