Intellectual Capital Evaluation Of Culture Media Companies

With the development of science and technology, mankind has bid farewell to the agricultural economy, industrial economy society and stepped into a knowledge economy society. In the society of knowledge economy, people gradually realize that, in addition to tangible assets of enterprises, the intellectual capital has played a decisive role which can not be ignored in enhancing the enterprise performance. Exploring the relationship between intellectual capital and enterprise value and intellectual capital evaluation are two important parts of intellectual capital management. Classifying intellectual capital elements through the appropriate methods or models, and evaluating the enterprise intellectual capital value effectively on the basic of it are of great significance for cultivating the core competitive ability, competitive advantage of enterprises and obtaining sustainable development in the era of knowledge economy. This paper explores how to classify the intellectual capital dynamically and to evaluate its value using the cultural media industry enterprises as the research object.On the basis of the definition of intellectual capital, the elements of intellectual capital and the intellectual capital measurement, this paper starts from the relevant theory of intellectual capital, and studies the key value driving factors of enterprise with two points of the endogenous theory and exogenous theory. This paper also explores the relationships between the intellectual capital of the enterprise, the enterprise core competitive advantage and the enterprise value. On this basis, this paper puts forward the dynamic principles of classification of intellectual capital, Based on the dynamic principles, the paper also puts forward the dynamic classification model of intellectual capital. From the dynamic perspective of intellectual capital, we divide the intellectual capital into three categories:the structured intellectual capital, unstructured intellectual capital and unstructured outside the intellectual capital. And then the paper discusses the interaction model between intellectual capital elements from the three aspects of classification, and this paper also analysises four stage processes of the transforming of the elements of intellectual capital, which lay the foundation for the enterprise intellectual capital evaluation. Finally, based on the research above, this paper does the empirical research on intellectual capital of enterprises in culture media industry combined with the method of factor analysis, mainly including evaluation index system of the intellectual capital value assessment and evaluating the intellectual capita of enterprises in this industry, and obtained some valuable conclusions.