The second phase was carried through by research method survey for identification of three aspects: to understand the recognition and valuation of the human capital, to identify the actions carried through for management of the human capital and to verify the interest for models of mensurao of the aggregate value to the institution for the human capital. The estruturao contemplates an introduction section, another section with boarding of the Intellectual Capital in the perspective to add value to the rendering of services, another section is gone deep the Value of the Human Capital in the organizations, in the fourth section is dealt with the scene the IES in Brazil, in the fifth section, presents the considered metodolgicos procedures, in the sixth section the respective gotten results are boarded and finish the article with the seventh Final referring section to the Consideraes. We call the attention when the authors approach that ‘ ‘ The responsible countable model for describing the Financial demonstrations, does not follow the world of negcios’ ‘ (p.61, 2005). It is observed that the premises defined in the Law N 11,638/07 had not been considered associate to the convention of the Committee of Countable Uprisings that still more become transparent criteria of rendering of accounts, equity and alterations in the structure of the patrimonial rocking, strengthening exactly the value just of the intangible assets, being thus, contrary position to the described ones for the authors. The concept of that is strengthened ‘ ‘ each time more searchs managing professionals of the knowledge and that they develop abilities and capacities inovadoras.’ ‘ (p.61, 2005), therefore the success of the IES is in the ability of these to catch lined up employees its culture, philosophy and line of educational thought.