This paper attempts to explain that the reason why science doesn’t create value is primarily that it has two existence forms,namely science theory and science labor.

The labour which does not produce goods doesn t create value.

In t he times of the fast development of science and technology,the intelligence la-bor,w hich create value efficiently,occupy the main position in the labors of creatin g value and become the main headspring in creation.

Summarized the use and production status of non-tire rubber products in the world now day,analyzed the consumption of rubber,creating value,corporated types and production varieties,the enterprise sales of main producing countries and other aspects.

On the value creation of financial accountants;

Spin-out restructuring of diversified firms and corporate value creation;

News value concept and news value creation;

Ownership structure and value creation;

Cash Flow Management and Enterprise Value Creating;

This article is on the basis of the research achievement around the world,and discusses some problems including the concept of the Intellectual capital,classification,the value creating function and the way of value measurement etc.