INTELLECTUAL CAPITAL PERFORMANCE EVALUATION AND DIAGNOSIS IN CHINA'S INFORMATION TECHNOLOGY INDUSTRY COMPANIES

摘要

Intellectual capital is an important source of competitive advantage.How to increase enterprise value by intellectual capital management is the problem in front of managers.The prerequisite of managing intellectual capital effectively is measurement and diagnosis.However, current academic research on this problem is relatively rare.For this reason, after in-depth theoretical analysis combined the content and features of intellectual capital, this paper is proposed intellectual capital diagnosis method based on factor analysis and the operation process.At the end of this paper, we choose 56 listed companies in the information technology industry as sample and using enterprise intellectual capital diagnosis method to analyse the sample.The empirical study further proves that the diagnosis model is effective and rationality.