智力资本驱动企业绩效的有效性研究——基于制造业、信息技术业和房地产业的实证分析  

Research on the Effectiveness of Intellectual Capital in Driving Business Performance——An Empirical Study Based on Manufacturing,IT and Real Estate Industries

作　　者：卢馨[1] 黄顺[1] 

机构地区：[1]暨南大学管理学院会计系,510632

出　　处：《会计研究》2009年第2期68-74,共7页Accounting Research

基　　金：国家自然科学基金项目(批准号:70572064);广东省自然科学基金(批准号:04300579)的资助

摘　　要：在知识经济时代,智力资本成为企业价值创造和可持续发展的关键性、稀缺性资源。从企业资源配置的角度而言,企业如何从一般性的竞争力转化为持续的核心竞争力,关键是对智力资本如何进行有效的开发,以及确立以智力资本为核心的价值管理体系。本文选取深、沪交易所A股市场中制造业、信息技术业和房地产业上市公司作为研究对象,对智力资本能否驱动企业的绩效进行实证研究,探索现阶段不同行业有效的智力资本驱动因素的差异,为我国不同行业的企业在配置和管理其智力资本,提升企业绩效方面提供借鉴。In the knowledge-based economy,Intellectual capital becomes the key competitive power of an enterprise.As intellectual capital is better understood,more and more companies have been clearly aware that the intellectual capital is a determining factor of sustainable growth and competitive advantage of an enterprise,and reasonable arrangement and effective management of intellectual capital is vital to business success.This is an empirical study of the relationship between intellectual capital and corporate performance of listed companies of manufacturing,information technology and real estate industry in Shenzhen and Shanghai A-share securities market.It explores the difference in the effectiveness of intellectual capital as a driving factor in different industries.And it can be used as a source of reference for enterprises in different sectors when promoting performance by allocating and managing intellectual capital.

关 键 词：智力资本 人力资本 结构资本 企业绩效 

分 类 号：F272.92[经济管理—企业管理]