智力资本与企业绩效的关系:一个综述  

Review of Relationship between Intellectual Capital and Enterprise's Performance

作　　者：杨继平[1,2] 张翠翠[1] 

机构地区：[1]湖南科技大学商学院,湖南湘潭411201 [2]江西财经大学产业经济研究院,江西南昌330013

出　　处：《湖南科技大学学报（社会科学版）》2011年第1期57-62,共6页Journal of Hunan University of Science and Technology(Social Science Edition)

基　　金：湖南省社科基金项目(09JD19)

摘　　要：在后工业经济时代,智力资本正逐步取代劳动力、土地和资本成为企业保持持续竞争优势的关键资源。在回顾近10年主要学者有关智力资本研究的现有文献基础之上,笔者对智力资本的概念、构成、测度方法以及智力资本与企业绩效关系的理论和实证研究等进行了比较全面的述评,并提出了未来智力资本研究的方向。In the time of post-industrial economy,intellectual capital is gradually replacing job,land and capital,and becoming the key resource to sustain enterprise＇s competitive advantage.Based on the review of intellectual capital＇s existing literature of major scholars over the past 10 years,this paper comprehensively reviews the concept,composition,measurement methods of intellectual capital and theoretical as well as empirical research on the relationship between intellectual capital and enterprise＇s performance,and then proposes the future research direction of intellectual capital.

关 键 词：智力资本 企业绩效 智力资本测度 影响 

分 类 号：F270.3[经济管理—企业管理]