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From a global perspective , as early as in the 1960s , the Western developed countries have begun to recognize the important role of knowledge in the process of national economic development , related scholars also been systematically studied , proposed the concept of intellectual capital , and quickly academia get attention. Continue to increase with the degree of openness in our country , the Chinese enterprises continue to participate in international competition , and competition in addition to the dependence on physical capital , intellectual capital - based competition is becoming increasingly important . As the main driving force of the development of enterprises , the intellectual capital of the business community and academia are new concepts , related research scholars have is not very in-depth , and the business community is not fully aware of the intellectual capital, the role of sex , many intelligence capital management is quite superficial and blind . In this paper, these circumstances , to conduct in-depth research , trying to theoretical progress achieved on the path of enterprise intellectual capital transformation to organizational performance and analyzes corporate intellectual asset management model . Meanwhile , this article also corporate intellectual capital investment , in-depth analysis , specific analysis of the company 's investment in human capital , structural capital investment as well as the relationship between capital investment of information equipment manufacturing enterprises , for example , of the above enterprises , investment in intellectual capital empirical analysis using vAIC method investment behavior of the major enterprises of the industry carefully calculated , and found the problem and propose solutions to the ideas .
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