Last thirty years intellectual capital role in entrepreneurship are increased. Enterprises are increased their intangible assets in total assets structure. For example, in USA between 1972 and 2011 tangible assets investments decreased from 12% till 8% and intangible assets investments are increased from 8% till 15%. Also in EU countries the intangible assets investments are increased. For instance, in Finland, Denmark and Netherlands the largest part of enterprise’s investments is in intangible assets investments (OECD, 2013). The goal of research is to define human capital investments influence on enterprise performance in Latvia. The research object is human capital investments as a part of intellectual capital investments. Different research methods are used in the article, such as scientific literature analysis, synthesis and comparison, survey (questionnaire). Various authors’ approaches are studied and are used in current research. The analysis is made on the basis of questionnaire results and statistic data from national and European statistic agencies.