The Research On The Correlation Between The Intellectual Capital And Enterprise Achievements

Along with the development of knowledge economy, knowledge is graduallyreplacing capital, Labor and land has become the key economic factors, while thosewho play an important role in enterprise value creation process of intellectual capitalhas become a hot topic of people. From the perspective of enterprise resources,enterprise keep sustainable competitiveness of the key is how to effective developmentand utilization of intellectual capital, and to establish the value of intellectual capital asthe core management system.Articles on intellectual capital were discussed on the basis of related theory, fordomestic and foreign research on the relationship between intellectual capital andenterprise performance has made the simple review, reference and improvements basedon the predecessors’ research, selected the60Chinese listed on Shanghai and Shenzhentwo city information technology companies as a sample, using the intellectual capitalincrement coefficient method, to60in2011, the enterprise financial report data for dataanalysis, selection of16financial indexes as corporate performance indicators, usingSPSS statistical software, factor analysis was carried out on the selected data,descriptive statistics, univariate analysis and regression analysis, etc., and suchconclusion: enterprise intellectual capital and enterprise performance, human capital,structural capital and customer capital and enterprise performance have significantpositive correlation, respectively. According to the results, and puts forward fourSuggestions, hope to be able to effective use and development of intellectual capital tothe enterprise, the rational allocation of resources to provide a useful reference.