基于绩效视角的中小企业知识资本的结构性分析  

Structural Analysis of Intellectual Capital Structure in SMEs Based on Achievement Perspective

作　　者：雷井生[1] 关云飞[1] 

机构地区：[1]中南大学商学院,长沙410083

出　　处：《软科学》2009年第1期87-93,98,共8页Soft Science

基　　金：国家社会科学基金重大项目(2007zd023);中南大学中小企业发展研究中心资助项目

摘　　要：从绩效视角探讨中小企业的知识资本的结构性,提出了知识资本与中小企业绩效关系的概念模型,全面研究了知识资本对中小企业的市场能力、技术创新能力和财务绩效的影响,并同时分析了知识资本构成要素的相关性对企业绩效的影响,并得到相关结论。This paper discusses the structure of intellectual capita from achievement effect visual angle, and suggests the concept model of relation between intellectual capital and medium- sized and small enterprises achievement. It studies how the intellectual capital impacts the marketplace ability, technology innovation ability and financial affairs achievement of medium - sized and small enterprises. Then it analyzes how the correlativity of the composing factors of intellectual capital impact enterprise achievement effect. At last, some relevance conclusions are drawn.

关 键 词：绩效视角 知识资本 结构方程模型 实证研究 

分 类 号：F820[经济管理—财政学]