Abstract: Intellectual capital dimensions and their components were first finalized, with interaction analysis conducted to solve the problem of intellectual capital evaluation given the context of interaction. An evaluation method for intellectual capital was then proposed considering the interaction context. TAC (two-additive choquet) integral operator was used to calculate the dimensional evaluation values and the overall evaluation value in the proposed method. Furthermore, the contribution of dimensions to the overall evaluation value was clarified through an elucidation operation, so that decision makers can determine the performance of intellectual capital and manage it effectively. An example was used to illustrate the practicality and effectiveness of the proposed method.