The Definition and Discussion Of Intellectual Capital Conception

The intellectual capital has become the most efficient sources of the modern organization to create wealth, those managers and organizations who own the intellectual capital can occupy the beneficial position in competition. However, there are different comprehension and discussions for the intellectual capital conception in internal and international, which bring the difficulty to the intellectual capital management about creation, evaluate, encourage, audit etc. This thesis studied the conception of the intellectual capital and put forward the new concept about the intellectual capital.