The subject-oriented cultivation of educational-activity subject is made by educational value, and is also a fundamental channel of educational-value creation.

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.