知识资本与中小企业成长性相关性研究  

Research on the Correlation between Intellectual Capital and SMEs Growth

作　　者：董峰[1] 

机构地区：[1]山东广播电视大学经济管理学院,山东济南250101

出　　处：《广西财经学院学报》2014年第5期1-8,共8页Journal of Guangxi University of Finance and Economics

摘　　要：选取2007—2010年深圳交易所中小板218家上市公司为样本,构建数据模型考察知识资本与中小企业成长性之间的关系。实证研究证明,知识资本和物质资本都对中小企业的成长性有积极的贡献,但是知识资本对中小企业成长性的贡献相对不足,物质资本对中小企业成长性贡献明显。人力资本和结构资本都对中小企业的成长性具有正向的影响,但结构资本的正向作用不明显。最后针对实证结论进行分析并指出研究不足之处。Taking 218 listed SMEs on Shenzhen stock exchange as the samples,the paper builds a data model to examine the relationship between the intellectual capital and SMEs growth. The research shows that both of the intellectual capital and the physical capital have positive contribution to the growth of SMEs,but the intellectual capital devotes less and the physical capital does more. The human resource and the structure capital also have positive influence to SMEs growth,however the structure capital effect is not obvious.Finally,the author makes analysis according to the proved conclusion and points out the defections of this research.

关 键 词：知识资本 物质资本 中小企业成长性 

分 类 号：F271.3[经济管理—企业管理]