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This article studies intellectual capital, focusing on analyzing the components of intellectual capital, its role in business performance and sustainable development. The main elements of intellectual capital include human capital, structural capital and relational capital. The article also studies models for measuring intellectual capital and analyzes the impact of intellectual capital on business performance. This study emphasizes that intellectual capital is an important resource, contributing to the sustainable development and long-term success of businesses. From there, the author proposes solutions to help policy makers and business managers increase the value of intellectual capital.