Finally , author designs a questionnaire with the designed 1c evaluating indexes and performance indexes and surveys 31 enterprises . through empirical study , it is found that enterprises " scores of four 1c constructs valued on basis of researched 1c evaluating indexes has significant and substantive relation with enterprises " performance , which prove the effectiveness and correctness of the 1c evaluating model and indexes 最后，作者以设计的智力资本评价指标和业绩评价指标作为一份问卷，对31家企业进行了实证统计研究，发现以该评价体系得出的企业智力资本各因素评分值与企业业绩有显著的相关关系，从而证明了该指标体系的有效性和合理性。
In this thesis , the methods of positive philosophy and standardized research and the theories of economics and management are used to make the thesis systematic and comprehensive . the results of precedents and the advanced thoughts from a large amount of the domestic and international theories are absorbed . according to the reality , i analyses and research systematically the problem on the accumulation of the intellectual capital 本文采用实证分析与规范分析相结合的方法，利用经济学和管理学的基本理论，借鉴和吸收了国内外大量的研究成果，针对我国高新技术企业发展的实际情况，对高新技术企业智力资本的积累，测度以及运营等问题作了系统地分析和研究。
And then the author builds up some ways of how to evaluate the value of intellectual capital , on this basis the author designs incentive mechanisms of intellectual capital participating in distributing plans of enterprise profit . these provides practical evidences of theory for enterprises of our country exploiting and managing intellectual capital and developing fully the use of intellectual capital for growing up of economy and increasing in value of enterprises 本文运用近年来国内外发展起来的智力资本有关理论对我国企业智力资本问题进行了分析和探讨，提出了智力资本价值度量的方法，并在此基础上提出了智力资本按价值参与企业收益分配方案的激励机制，为我国企业开发和管理智力资本、充分发挥智力资本在经济增长和企业增值中的作用提供了实践上的理论依据。
At the background of global knowledge - based web economy , this thesis argues that enterprise knowledge is core to enterprise advantage after probing the essential question why enterprises exist and develop . the problem with many companies is that their biggest assets cannot be accounted for in a traditional manner and nobody seems to know how to predict future growth and financial success . with the de - layering effect observed in today ' s knowledge - driven environment , intellectual capital is becoming increasingly important for establishing the advantage of enterprises 本文以知识经济为背景，以对企业价值增长贡献率越来越超过传统物质资本的企业智力资本为研究对象，从智力资本的三大组成部分，即人力资本、结构资本和顾客资本与企业竞争优势的关系，智力资本转化为企业竞争优势的途径等几个方面展开论述，并以一组最新的调查数据为依据，对中国企业的知识管理现状及障碍进行了实证分析。
In chapter one , the research necessity is emphasized from background , definition and present situation of intellectual capital ; in chapter two , the analysis of influences on knowledge - based economy on a large scale leads to the connection between competitive advantages of enterprises and intellectual capital , and solutions are obtained with intellectual capital investment theories ; in chapter three , from introduction of intellectual capital increment approaches and enterprise reform caused by intellectual capital , the measurement of intellectual capital concerned enterprise profit assignment ; in chapter four , it is examined the system , market , policy and countermeasure of intellectual capital in china . the article tries to bring three new ideas : ( 1 ) researching intellectual capital of enterprises by using mainly theory of economy and subsidiaryly management 第一章从智力资本研究背景入手，对智力资本进行界定，并介绍了国内外智力资本理论研究现状，在此基础上分析了智力资本研究的必要性；第二章从宏观上分析了智力资本对经济增长及知识经济的影响，进而分析了智力资本与企业竞争优势的重要关系，并从智力资本投资理论着手，提出了智力资本投资的具体措施；第三章介绍了智力资本导致的企业重大改革以及智力资本增值的途径和方法，并提出了企业智力资本价值度量的方法，以此为依据，提出了智力资本参与企业收益分配方案；第四章分别论述了在我国智力资本参与企业收益分配方案的制度条件、市场条件、政策条件及相应对策。
