智力资本对知识型企业可持续成长能力的影响——基于资源基础观的视角  

Effect of Intellectual Capital on Knowledge-based Companies' Sustainable Growth——Perspective Based on Resource

作　　者：张林[1] 于富生[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《山西财经大学学报》2008年第12期28-33,共6页Journal of Shanxi University of Finance and Economics

基　　金：教育部人文社会科学研究(博士点基金)项目"基于价值链管理理念的框架构建:会计改革思考"(项目批准号:03JB790027)

摘　　要：以资源基础观为分析视角，以我国A股上市公司中92家知识型企业2002～2004年的相关数据为样本，就智力资本对知识型企业可持续成长能力的影响进行了理论探讨和实证分析，得出了智力资本已成为我国知识型企业可持续成长的重要驱动力的结论，并就如何提升知识型企业的可持续成长能力提出了建议。From the perspective of resource--based view, the relationship between intellectual capital and the sustainable growth capacity of knowledge - based companies is analyzed. Based on the sample from 92 Chinese listed firms in high - tech industry, the empirical results show that intellectual capital are the important resources of knowledge - based companies, however, the contribution of physical capital on sustainable growth exceeds beyond that of intellectual capital. For Chinese knowledge - based companies, more attention should be paid to strategic human capital investment and structure capital development.

关 键 词：知识型企业 可持续成长 智力资本 

分 类 号：F019[经济管理—政治经济学]