摘要
目前国内对知识资本贡献的研究主要集中在高技术产业,对传统产业的研究甚少。本文在VAIC方法的基础上,从物质资本、人力资本以及结构资本三个维度出发,选取178家在上交所和深交所上市的传统产业公司为分析样本,分析了这三者对传统产业盈利能力贡献度的差别,以及有关成因。结论表明,人力资本对传统产业企业盈利能力有着较大的贡献,在企业经营中发挥核心作用。
The previous documents on effects of knowledge capital are concentrated in the high-tech industries,while the effects on traditional industries are somewhat neglected.With the help of VAIC method,this paper makes a three dimensional model-tangible capital,human capital and structural capital-to analyze their different contributions in enterprises’ profitability and the underlying mechanism,and takes 178 enterprises listed in Shanghai and Shenzhen Stock Exchanges as research objects.The conclusion tells that human capital representing knowledge capital makes a major contribution in enterprise profitability and hence plays a crucial role in enterprise operating.
出处
《电子科技大学学报（社科版）》
2010年第2期59-62,共4页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
知识资本
物质资本
人力资本
贡献度
knowledge capital
tangible capital
human capital
contribution rate
