智力资本对企业绩效的影响——基于生命周期理论的实证分析  

Effect of Intellectual Capital on Firm Performance——Empirical Analysis Based on the Theory of Enterprise Life Cycle

作　　者：夏雯婷[1] 

机构地区：[1]南京旅游职业学院,江苏南京211100

出　　处：《科技管理研究》2012年第19期173-177,共5页Science and Technology Management Research

摘　　要：研究智力资本与企业绩效的关系。在前人的基础上研究了智力资本的定义及其构成要素,着重分析了智力资本各要素在企业成长的不同阶段发挥的作用。研究证明了在企业成长的不同阶段中,智力资本发挥作用的程度和形式有所不同,只有处于成长期的企业,其智力资本各要素才都对企业绩效有着显著的促进作用。该研究的创新之处在于根据生命周期理论把企业样本进行了划分,分为成长期、成熟期、衰退期等,再分组进行研究。This article studies the relation of intellectual capital and the enterprise achievements. Based on enterprise life - cycle theory, there are different life stages for the enterprise with the developing of the enterprise. At different life stages, whether intellectual capital having the same influence on enterprise or not, is the mostly important question of this article. This article studies the definition and components of intellectual capital, especially the influence of the different components on enterprise＇ s performance at different life stages. Dividing the enterprise sample into different groups such as growth, mature, decline and so on by the enterprise life cycle stage, is the innovation of this article. After the divid- ing, the paper carries out the research separately to test whether intellectual capital has the same influence. The empiri- cal results show that intellectual capital has different influence on enterprises performance at different life cycle stage.

关 键 词：智力资本 企业绩效 智力增值系数法(VAIC) 企业生命周期 

分 类 号：F272[经济管理—企业管理] F224[经济管理—国民经济]