Abstract

Genesis of the scientific ideas and views on intellectual capital is characterized by various approaches highlighting the role of knowledge, skill and professional employees as a form of productive capital. This tendency is mostly revealed at the present stage of economic science development in transiting to an information society. In these conditions the holistic study of intellectual capital requires an expansion of the methodological research base using the evolutionary theory of economic development of the world community, general theory of complex systems, theory of informational economics and other disciplines. Moreover, in Russia there are a number of problems associated with creating a necessary institutional and regulatory environment for protecting the intellectual property. According to the authors, the study of the intellectual capital is necessary from the institutional analysis perspective, as it allows to more accurately determine the current state of the legal status of intellectual assets in the economic activity of an enterprise.