摘要
知识经济是以智力资本投入为主的经济,智力资本在企业的价值创造过程中扮演着关键角色,通过实证研究进一步论证智力资本与企业绩效的关系则有助于利用智力资本创造价值、提高企业绩效。论题研究对象为2007—2009年我国沪深两市A股市场智力资本密集型制造业、信息技术业和金融保险业上市公司,以智力增值系数法测度智力资本构建面板数据模型进行实证分析,探讨我国企业智力资本与企业绩效之间的关系。研究结果显示,现阶段我国企业的智力增值效率在各行业间存在着差异,智力资本各个组成部分对企业绩效的影响也有很大不同。以期为我国企业合理配置资源、通过有效开发和利用其智力资本提升企业绩效提供一定的理论和实际借鉴。
Knowledge economy is mainly based on intellectual capital. Intellectual capital plays a key role in enterprise＇ s value promotion, and further study on the relation between intellectual capital and enterprise performances empirically can bring positive influence to value promotion of intellectual capital as well as to enterprise achievements. In this paper, we selected listed companies from Shanghai and Shenzhen stock markets during 2007 to 2009 in intellectual capital-intensive manufacturing industry, information technology industry and banking and insurance industry as our research samples. Using value added intellectual coefficient （VAIC） in evaluating intellectual capital, we constructed panel data models to explore the relationship between intellectual capital and enterprise performances. Result shows that there are differences in the value promotion efficiency of intellectual capital among different industries, and the influences of the components of VAIC on enterprise performances are also different. This research is expected to provide something useful theoretically and practically for the rational allocation of economic resources and for the effective development of intellectual capital in promoting enterprise performances.
出处
《海南大学学报（人文社会科学版）》
CSSCI
2012年第4期106-112,共7页
Journal of Hainan University （Humanities & Social Sciences）
基金
2011年国家社会科学基金重大项目(11&ZD004)
2012年海南省哲学社会科学规划课题(HNSK(Z)12-37)
关键词
智力资本
企业绩效
智力增值系数法
intellectual capital
enterprise performance
value added intellectual coefficient （VAIC）
