Özet:

In the era of rapid development of the information society, there is a problem of accumulation and rational use of intellectual capital, as well as the need to ensure its development. Now it is impossible to carry out the effective activity of enterprises without technologies, know-how, inventions, knowledge and experience of workers. Since world globalization and rapid transformation of the domestic economy led to some kind of economic and financial instability, which leads to an increase in interest in the research and use of information, it becomes necessary to study the possibilities of providing intellectual capital development in entrepreneurship and in the country. It should also be noted that sufficient funding for the development of intellectual potential leads to increased competitiveness of the country as a whole. Therefore, intellectual capital in a society with information as the main source holds key positions and is at the centre of a number of issues related to the development of entrepreneurship in the country, the development of the information society, the knowledge society, and the digital economy. Taking into account the cultural and value aspect and the explicit and implicit problems of multi-agent interaction in the information society, we believe that the approaches to the definition of the “information society” should not be antagonistic to each other, but symbiotic, and integrate the workings of each area of research of scientists, taking into account rapid development, globalization and informational synergistic effects that arise in recent years, it can be argued that the concept will be repeatedly transformed. It is investigated that, in the context of the information society, the concept of “intellectual capital” appears. We determine that intellectual capital is an aggregate of knowledge, experience, skills, creativity, abilities, relationships, accumulated in the process of intellectual activity, that have economic value and are used in the process of production and exchange for the purpose of obtaining income. The conducted research allows generalizing the conclusion that exactly the development of information and communication technologies has led to the emergence of an information society, which was an impetus for the development of e-economy, which precisely determined the emergence of e-commerce as its inherent part. It is proven that financing for the development of intellectual capital is required for many reasons; however, one of the keys is to raise the level of competitiveness not only of enterprises but of the state as a whole. Thus, the intellectual potential of citizens is aimed at the economic, technical, and cultural development of enterprises and their own state. Therefore, the support and development of the information society and its main good, namely, information and knowledge, should be actively implemented in enterprises for further development of entrepreneurship, the economy of the country and the state. That is why the research of models of financial provision of intellectual capital, which was carried out in the article (investment, crowdfunding, innovative), are defined as perspective directions of development of science and practice.

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