Poluyaktova О. An intellectual capital is in the economy of Ukraine.

Dissertation is devoted to research of essence and features of forming and functioning of intellectual capital. The basic theoretic-methodological aspects of research of essence of intellectual capital are exposed in this work, its structure is considered. Modern interpretation of category is offered "intellectual capital" as socially - the economic phenomenon, its location is determined in the general structure of category "capital", its features are selected comparatively with the financial forms of capital. The methods of estimation of intellectual capital which determines the market value of modern subject of managing are presented.