摘要
在知识经济时代,智力资本作为战略资源已成为企业创造价值和获得持续竞争优势的重要源泉。智力资本具有价值性、难以模仿、稀缺性、难以替代等特征,因而必然对企业绩效有一定的影响。以我国2005年98家IT上市公司为研究对象,通过分位数回归模型检验了智力资本与企业绩效的关系。实证结果表明:智力资本对企业绩效具有显著的正效应,而且随着企业绩效的不断提高,智力资本对企业绩效的贡献逐渐增大,即企业绩效的提高显著依赖于智力资本。
In the era of knowledge economy, the intellectual capital has become the main strategic resources to create value and obtain sustainable superiority in competition for companies. Featured with worthiness, inimitability, rarity and nonreplaceability, the intellectual capital affects unavoidably the management performance of a company to a certain extent. Based on the annual reports provided by 98 China listed IT finns in 2005, the conditional quantile regression analysis showed that the intellectual capital has a significantly positive effect on a company＇s management performance and, further, the intellectual capital will make bigger contributions to a company＇s performance with its increasingly improved performance. It means that the improvement of a company＇s performance relies on its intellectual capital obviously.
出处
《东北大学学报（社会科学版）》
CSSCI
2008年第1期32-35,共4页
Journal of Northeastern University(Social Science)
关键词
智力资本
企业绩效
智力资本增值系数
分位数回归
intellectual capital
company＇s performance
value-added intellectual capital coefficient
quantile regression
