The Research On The Relationship Between Intelligence Capital And Enterprise’s Performance

With the position of the intellectual capital is more and more important in the enterprise competition and development,the research on intellectual capital and enterprise performance is more important.The paper explain the relationship between intellectual and enterprise performance based on the theory of two element model and enterprise resource and ability,it provide a theoretical basis to the research of the relationship between intellectual capital and enterprise performance.Also further improve the explanatory power of these two theories in the study of the relationship between intellectual capital and enterprise performance.And introduce the new index of financial performance evaluation:Intellectual capital gains rate.So that enterprises can either understanding the the intellectual capital and its elements promoting the enterprise performance or do direct measurement on the contribution and benefit of enterprise performance that can provide basis for decision making to the enterprise management. So there are important theoretical and practical significances if we research the relationship between intellectual capital and enterprise performance.The paper firstly reviews the theory of intellectual capital and the relationship between the intellectual capital and enterprise performance on a great quantity reading literature;and explain the research significances of the relationship between intellectual capital and enterprise performance through the theory of two element model and enterprise resource and ability that establish the theoretical foundation for empirical research.Then,randomly selected listing corporation in 2012 from the electric power industry, information technology industry, manufacturing industry,selected variables, assumptions,establish the models,and research the relationship between intellectual capital and enterprise performance.The conclusions of Empirical Analysis are as follows:the human capital and structural capital are not independent,but positive correlation.Higher financial capital,higher human capital and structure capital,it says that financial capital and intellectual capital elementsshowed a positive change.Also the intellectual capital and its elements shows a positive correlation with enterprise performance.For different industry and the influence of Intellectual capital and its components on the performance of enterprises of different.Finally,this paper presents that can pay pay attention to how to manage the enterprise intellectual capital in the future according to research findings.