智力资本投资对企业营运能力的有效性研究  

Effectiveness of Intellectual Capital Investment in Enterprise's Operating Capacity

作　　者：杨静[1] 曲培烊 沈琳浩 

机构地区：[1]兰州商学院会计学院,甘肃兰州730020 [2]兰州商学院经济学院,甘肃兰州730020

出　　处：《晋中学院学报》2014年第4期50-54,共5页Journal of Jinzhong University

摘　　要：企业智力资本的投入对其营运能力有着重要的影响。通过实证检验可知,企业人力资本、关系资本、流程资本的投入对企业营运能力提供正向影响,而创新资本的投入与企业营运能力负相关。知识经济时代,智力资本的价值创造功能越来越凸显,它可以帮助企业实现资源的优化配置,提升企业营运效率,为企业赢得竞争优势。The investment of the intellectual capital has significant influence on the enterprise’s operating capability. Through empirical test, the human capital, the client capital and the process capital poses a positive effect on the enterprise’s operating capability. But the innovation capital is negatively related to the enterprise’s operating capability. In the era of knowledge economy, the intellectual capital’s function of value creation is increasingly prominent. It can help enterprises optimize resources allocation, enhance operating efficiency and win the competitive advantage.

关 键 词：智力资本投资 营运能力 价值创造 

分 类 号：F270[经济管理—企业管理]