Intellectual Capital Impact Study On The Development Of Corporate Financial Ability

In the era of knowledge economy, intellectual capital has the trends to instead thetraditional factors, and become the advantage source of enterprise competitive who hasthe strategically role. The enterprise is no longer just concerned about profits, but thesize of the development capacity of enterprises. Especially for knowledge-intensiveITindustry, the financial development capacity is more important. Enterprise developmentcapabilities include profitability, management ability, financial capability, financialcapability has a pivotal role in the development of corporate, intellectual capital has alsobecome an indispensable resource of enterprise development. The article of intellectualcapital is more, but few papers examine its impact on corporate financial developmentcapacity, especially the empirical articles is less than normal. Therefore, the study ofintellectual capital on the financial ability has a better theoretical and practicalsignificance.Through the theoretical and empirical methods, to research the influence offinancial development capacity by intelligence of the capital.First,the theory ofintellectual capital demonstrates the concept definition and its components, on the basisof previous studies and the need of this research,it is devided to three part,whichconclude structured intelligence capital, unstructured internal intelligence capital andunstructured external intelligence capital; Summarizes all kinds of domestic and foreignscholars select the evaluation method about intellectual capital, and based on this,choose the factor analysis method to measure intellectual capital evaluation. Thenthrough the basic theory of enterprise resources, the basic theory about knowledgeability, analyses the intelligence capital and the relationship between the ability ofenterprise financial development and set up a corresponding concept model, and putsforward some assumptions.The first part of factor analysis method to intelligence capital evaluation, based onthe industry of information technology as sample, the enterprise intelligence capital ofmeasured points, the calculated and the scores of enterprise financial developmentcapability indexes and comprehensive up, by structural equation model, through themodel of the model, the recognition of the model identification, amended, finally get theresults of the model, and the conclusion is:(1) the enterprise structured intelligencecapital has no significant influence to financial development capacity;(2) theunstructured internal intelligence capital on enterprise is not has a positive and significant effect on financial development ability;(3) the external to the enterpriseunstructured intelligence capital to financial development ability has the certain positiveeffect;(4) the structured intellectual capital and unstructured external intelligencecapital significant positive correlation, structured and unstructured intellectual capitalinternal intelligence capital does not have significant and positive correlation,unstructured internal intelligence capital and the structure external intelligence capitaldoes not have significant and positive correlation.From the empirical results can be seen,not only the elements of intellectual capital of enterprise financial development abilityhave influence, and intellectual capital of the interaction between the various elementsof the enterprise's financial can also affect the development ability of indirect; And theinformation technology industry in our country intellectual capital content is low, thereis expertly essential to strengthen capital's attention and management about enterpriseintelligence.