In knowledge-based economy, The creation, accumulation, sharing and integration of knowledge is the main driving force of the high-tech enterprises to create value. In this paper, the correlation between intellectual capital and company performance of listed high-tech enterprises is studied by using regression analysis. The empirical results indicate that both human capital and customer capital have significant effect on company performance, while human capital does not give full play to its own advantages. Structural capital has no correlation with company performance of high-tech enterprise. So in the process of development, the high-tech enterprises should pay particular attention to company performance which is significantly related to intellectual capital, such as human capital, to enhance company performance.
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