高科技行业的智力资本多重绩效研究  

Research on Multi-performance of Intellectual Capital Based on High-tech Industry

作　　者：赵海林[1] 

机构地区：[1]南京财经大学会计学院,江苏南京210046

出　　处：《财经理论与实践》2014年第3期130-134,共5页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金(71272239);江苏省教育厅高校哲学社会科学基金(2013SJD630022);江苏高校优势学科建设工程资助项目

摘　　要：新经济时代,智力资本及其绩效越来越受到广泛关注。从智力资本增值的概念、计量出发,建立绩效和智力资本增值的实证模型,对深交所A股上市公司按行业和板块分类进行实证研究,发现智力资本对不同类型企业多重绩效均产生影响。Intellectual capital＇s measure and performance have received extensive attention in the era of new economy. The article started from the concept and the measure of the added value of intellectual capital, and constructed empirical models for the performance and the added value of intellectual capital. An empirical study was conducted under two categories on the listed companies in the Shenzhen Stock Exchange . The evidence showed that intellectual capital had effect on the multi-performance of various categories of industries.

关 键 词：智力资本 智力资本增值 智力资本绩效 

分 类 号：F424[经济管理—产业经济]