The groundwork of intellectual capital (IC) management, measuring IC, attracts much attention from academics and practitioners. The purpose of this paper is to design a measurement model and a qualitative index system of IC, so as to provide a good tool for enterprises to manage their IC. Based on a review of several IC measurement models proposed by western researchers, IC is classiWed into human capital, structural capital, innovation capital and customer capital, and thereupon a qualitative index system for the above four IC elements is designed through an analysis of their contents. Through an empirical study, it is found that there is a signiWcant relationship between the scores of the four IC elements of a company and its business performance, which proves the validity and rationality of the IC measurement model and the qualitative index system. In the meantime, the empirical study further proves that there is a remarkable relationship between the four IC elements. Therefore enterprises must manage and improve their IC from an integrative perspective.

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Technological innovation by R&D is at the core of business strategy for firms to compete in the competitive market. This paper tests the correlation between firms R&D investment intensity and the one-year lagged performance of Chinese Listed IT firms, and suggests that firms with an intensive investment strategy in R&D will have significantly larger financial performances in the following year.

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