In the proposed article it is paid attention to the important role of intellectual capital for development of enterprises in new economy conditions based on knowledge. In the world it is manifested a tendency of increasing the dependence of firms success from the reserve and valuation of the intellectual capital. Definition of the intellectual capital concept, examination of structural elements thereof, determining the most adequate valuation methods, creation of some efficient systems of management etc. constitute nowadays a pioneer domain that requires efforts conjugated with different specialists, both theorists and practical men for closing the numerous “week spots” existent today and for deciding several problems connected to formation and administration of the intellectual capital