摘要
主要目的在于研究企业的主要资源(人力资本、物质资本、结构资本)与企业绩效(获利能力)之间的关系。运用相关性分析及多元回归分析法对我国高度依赖智力资本的计算机行业共30家上市公司进行了实证分析,分析结果发现:物质资本与企业绩效之间存在显著的正相关关系,人力资本对企业绩效也有正向的贡献,但在统计上不十分显著,针对此发现,进行了相应的分析。
The principal purpose of this study is to investigate the association between the efficiency of value-added by a major components of a firm's resource (human capital,physical capital and structural capital) and corporate performance (profitability).Data consists of 30 firms are drown from computer area.Empirical analysis is conducted with correlation and linear multiple regression analysis.Findings from empirical analysis indicate that association between physical capital and profitability is statistically significant,there is a positive relation between human capital and firm performance,but not statistically significant.Accordingly, we analyse the factors that probably affect the findings.
出处
《重庆大学学报（自然科学版）》
EI
CAS
CSCD
北大核心
2004年第12期134-138,共5页
Journal of Chongqing University
关键词
智力资本
企业绩效
实证分析
intellectual capital
corporate performance
empirical analysis
