Study on the Relationship between Intellectual Capital and Financial Performance of Real Estate Companies

In the age of knowledge economy, intellectual capital become to the key and scarce resource of value creation and sustainable development. The effective development of intellectual capital has become a key for the business general competitiveness how to transform the sustained core competitiveness. This paper based on the relevant literature of intellectual capital and corporate financial performance in domestic and international, take the real estate listed companies of China as study sample, through factor analysis obtained the alternative variables of enterprise financial performance, while use intellectual value-added coefficient (VAIC) to measure the intellectual capital, finally had a comprehensive study of the relationship between intellectual capital and financial performance using correlation analysis and multiple linear regression analysis.