Research On The Effect Of Intellectual Capital On The Values Of Enterprises Engaged In Semiconductor Field

At present,social knowledge has become the most important factor and become the main driving force of economic development,and enterprises have transformed from capital-intensive enterprises to knowledge-intensive high-tech enterprises,and intellectual capital has become the core competitiveness of enterprises,and the contribution rate of intellectual capital to the market value of semiconductor enterprises has been identified and acquired..After sorting out the current research results of intellectual capital and enterprise value,this paper defines the related concepts of intellectual capital and enterprise value and introduces the basic theory of the impact of intellectual capital on enterprise value.On this basis,this paper USES descriptive statistical analysis and cross section regression analysis to analyze and study all the enterprises listed on a-shares in Shanghai and shenzhen in the semiconductor industry.From the perspective of balanced scorecard,the indexes set under the dimensions of intellectual capital including learning and growth,internal process,customer and innovation capital are taken as explanatory variables.It can be concluded that intellectual capital has a positive impact on the market value of Semiconductor enterprises,and it can be concluded that the impact of various dimensions of intellectual capital on the market value of enterprises is significant,and an effective evaluation model of enterprise value based on the perspective of intellectual capital,and the listed Semiconductor enterprise Ingenic Semiconductor Co.On this basis,the paper finally puts forward Suggestions for the development and management of enterprise intellectual capital and put forward the appraiser in evaluating value of whole enterprise should pay attention to the contribution of intellectual capital to the enterprise,assets appraisal affairs should strengthen the appraiser of the follow-up education and improve the internal management mechanism and the state should perfect evaluation industry laws and regulations and strengthen the supervision and advice.