摘要：Abstract The main purpose of this study is to investigate the intellectual capital condition and its components (human capital, customer capital and structural capital) in public and private insurance companies and the effect of the type of ownership of the insurance companies (public and private) on the degree of importance of intellectual capital and its components. The present study is a descriptive survey method in term of data collection. The findings revealed that type of ownership of the insurance companies only has significant effect on human capital variable and has not any significant effect on customer capital and structural capital variables. Also the type of ownership of the insurance companies has significant effect on intellectual capital variable and that the condition of intellectual capital in private insurance companies is more appropriate compared with public insurance companies.
