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1、AbstractEMPIRICALSTUDYOFTHEINTELLECTUALCAPITALCONTRIBUTIONTOENTERPRISEBETWEENDIFFERENTEQUITYNATUREABSTRACTWiththedawnofthetwenty-firstcentury,theknowledgeeconomygraduallyreplacetheoldindustrialeconomyhasbecomethemainformoftwenty-firstcenturyeconomy.Inrecent
2、years,knowledgemanagementhasbecomeahottopicinthefieldofeconomic,whereintellectualcapitalasanimportantbranchofknowledgemanagementresearchismoreandmorescholarstostudyit.Asahigh-techenterpriseknowledge-intensiveenterprises,knowledgedevelopmentandcreationaffect
3、itsenterprisevalueasakeyfactor.Emergenceoftheconceptofintellectualcapital,sothatavarietyofbusinessspendingisnolongerseenassimplythecost,butthevariousofcompanyinvestment.DuetothedifferentnatureoftheeconomyandcorporatedifferencesexistingeconomicsysteminChina,
4、Enterpriseintellectualcapitalasacarrierexists,ultimatelyaffecttheexistenceofintellectualcapital.Therefore,theimpactofthedifferentnatureoftheequitycapitaloftheenterprisebusinessintelligencevaluemaydiffer.Basedonthedifferentnatureofequityandthefourelementsofi
5、ntellectualcapital,thisarticleproposedtheresearchhypothesesbetweenstateholdingenterpriseandnon-stateholdingcompanyoftheenterprisevalueofintellectualcapitalcontribution.First,thisarticledescribedthebackground,purpose,significanceandinnovationofthisstudy.Seco
6、nd,describedtheconceptofintellectualcapital,composition,characteristics,andtheevaluationmethods.Thenintroducesthetheoryofenterprisevalue.Basedonthesetheories,therelationshipbetweendomesticandforeignresearchtheoriesaboutthevalueofintellectualcapitalandenterp
7、risetodoasimpleoverview.Byscholarsconductresearchandcombinedthepurposeofthisstudy,ultimatelyselected147Chinesehigh-techenterprisesinShanghaiandShenzhenlistedasasample,theintellectualcapitalisdividedintofourelements,thedataofthesamplethroughtheexcelforfinish
8、ingandoperations.MeanwhilechosenTobin'sQasameasureofcorporatevalue,thenusetheSPASSfordescriptiveanalysis,varianceanalysisandmultipleregressionanalysis.Finally,theconclusionis,tothedifferentnatureofequi
