The importance of human capital and its management greatly demonstrates the view of it as a strategic dimension and as an important tool that has an important strategic role in the organization. Accordingly, the subject of intellectual capital is worthy of study and research for its importance in the performance of Employees in the light of environmental requirements and in the development of our organizations and increase their ability to survive, This requires knowledge of the relationship between capital expenditure and the performance of Employees in the private education sector under environmental requirements.
In light of the competitive environment and competitive environmental requirements, contemporary organizations seek to gain a competitive advantage from other organizations working in the same activity by adding value to the customer and achieving excellence by exploiting the intellectual and intellectual energy of individuals. The management of intellectual capital plays an important role To make the non-material assets of the organization by strengthening the potential and human potential, and help them to discover and flow the possibility of supporting the «excellence» requires them to prepare the various programs in the framework of the strategy of the Organization on the one hand and in accordance with the requirements of the work of the Organization on the other hand.
 
Private education occupies one of the important areas of the development process, which has led to the emergence of many organizations in private education. This prompted the senior management of each sector of education to pay attention to the intellectual capital in it, in view of the great importance of intellectual capital, and the Arab and international studies of the Internet, the multi-web network that dealt with intellectual capital in various fields, Research and research in different fields of research to help organizations to discover the great wealth they possess, and consider the resource «human« in the organization that leads to the dissemination of ideas and information and knowledge, especially in the field of human resource management activities The development of the organization and the increase in its ability to survive, grow and compete. This requires knowledge of the relationship between intellectual capital and performance of Employees in the private education sector and environmental requirements. Therefore, it is important to study the effects of intellectual capital.