智力资本、企业能力及财务绩效关系研究——以电力、蒸汽、热水的生产和供应产业为例  

Intellectual capital,corporate competence and financial performance——with examples of electric power,steam and hot water production and supply

作　　者：许红胜[1] 王晓曼[1] 

机构地区：[1]东南大学经济管理学院,江苏南京210096

出　　处：《东南大学学报（哲学社会科学版）》2010年第3期67-73,共7页Journal of Southeast University(Philosophy and Social Science)

基　　金：国家自然科学基金资助项目"产业集群知识系统研究:基于网络演进与企业行为的分析"(70673010)成果之一

摘　　要：基于资源观与能力观理论,本文以沪深两市电力、蒸汽、热水的生产和供应产业5 6家公司2 0 0 8年的年报数据为样本,以企业能力为中介变量,运用结构方程模型,探讨智力资本、企业能力及财务绩效的关系,分析智力资本各要素间的相互作用程度及各要素通过企业能力对财务绩效的作用程度,目的在于为企业配置与管理智力资本提供实证参考。From the resource-based view and competence perspective,this paper discusses the relationship among intellectual capital,corporate competence and financial performance by using the data of 2008's annual reports of 56 listed companies of electric power,steam and hot water production and supply in Shanghai and Shenzhen stock markets.By using Structural Equation Modeling(SEM) and with corporate competence as an intermediary variable,the paper analyzes the direct and indirect effect between intellectual capital and financial performance as well as the interactions between intellectual capital components.

关 键 词：智力资本 企业能力 财务绩效 

分 类 号：F272[经济管理—企业管理] F275[经济管理—国民经济]