The Research Of Intellectual Capital Accounting Measurement For The High-tech Enterprise In Our Country

In recent years, with the development of knowledge economy, study on theintellectual capital has become the enterprise, especially the core problem of high techenterprises. Measure of intellectual capital. Measure of intellectual capital as one of theresearch directions in intellectual capital management, has become one of the problemsin the research field. This paper is based on the intellectual capital of high-techenterprise accounting mode as the research proposition, the intellectual capitalmeasurement model of China’s high-tech enterprises in-depth discussion and analysis,looking forward to find the suitable for China’s high-tech enterprise intellectual capitalmeasurement model and method.Analyzed and studied firstly the domestic and foreign scholars on the intellectualcapital research results, combined with the characteristics of China’s high-techenterprises, the main part of the intellectual capital into human capital, structural capitaland external relationship capital. Lay the theoretical foundation for China’s high-techenterprise intellectual capital accounting measurement mode selection. Throughcomparative and inductive analysis of the existing intellectual capital accountingmeasurement method, again with the characteristics of Chinese high-tech enterprises,find out the most suitable accounting measurement model of China’s high techenterprises. On the basis of intellectual capital measurement model, through empiricalresearch methods to verify the choice is suitable for high tech enterprises of our country.Finally, through the analysis of the intellectual capital accounting measurement ofhigh-tech enterprises for the existing problems at present, put forward the concreteproblems likely to occur in the high-tech enterprise of our country in intellectual capitalmeasurement process, and puts forward some countermeasures and suggestions to solvethese problems.