摘要
选取2000-2006年在上海证券交易所和深圳证券交易所交易的432家上市公司为样本,构建面板数据模型对知识资本与企业发展能力之间的关系进行实证分析。研究发现,知识资本对企业的发展能力有积极的贡献,而传统的物质资本对企业发展能力的贡献不明显。并针对这些发现进行分析,最后指出本研究的不足以及后续研究的方向。
This paper Constructs panel data to discuss the relationship between intellectual capital and enterpries＇ development ability based on 432 companies lists on Shanghai and Shenzhen Stock Exdange from 2000 to 2006. As the research result, intellectual capital contributes positively to enterprises＂ development ability. The contribution of traditional capital employed to the development ability is not distinct. Then relevant analysis about these discoveries are made. Finally the paper＇s shortages are pointed out and later investigation orientations are proposed.
出处
《软科学》
CSSCI
2008年第10期94-99,共6页
Soft Science
基金
教育部博士学科点专项科研基金项目(20050286038)
关键词
知识资本
物质资本
智力增值系数
企业发展能力
intellectual capital
capital employed
Value Added Intellectual Coefficient （VAIC）
enterprises＇development ability
