行业间智力资本、股权性质对企业绩效推动效应的比较研究  

Comparative Study on the Intellectual Capital and Ownership Property's Promoting Effect on Company Performance between Industries

作　　者：谷文林[1,2] 张心瑜[1] 

机构地区：[1]河海大学,南京211100 [2]江苏省"世界水谷"与水生态文明协同创新中心,南京211000

出　　处：《工业技术经济》2015年第6期99-105,共7页Journal of Industrial Technological Economics

基　　金：江苏省社科基金青年项目"重大工程项目建设的利益冲突与社会矛盾化解机制研究"(项目编号:14SHC005);江苏省社科基金青年项目"金融创新与水利现代化研究"(项目编号:11GLC011);国家重大社科基金项目"中国与周边国家水资源合作开发机制研究"(项目编号:11&ZD168)

摘　　要：本文选取2010～2013年上交所和深交所的纺织服装业、生物制药业和房地产业的上市公司为研究样本，运用Public模型和因子分析分别得出智力资本和企业综合绩效，比较分析了3个行业的智力资本对企业绩效的影响，其中3个行业的人力资本都对企业绩效有正向推动效应，而结构资本是在生物制药业与绩效显著正相关，而在房地产业有不显著的负相关性。在此基础上通过对股权性质的研究发现生物制药业和房地产业的国有性质阻碍了人力资本对企业绩效的推动作用。This article selects the textile and garment industry, biological pharmaceutical industry and real estate industry public companies in 2010 - 2013 as research samples, by using Public model and factor analysis, to conduct the comparative analysis of the influ- ence of intellectual capital on business performance in three industries. Human capital has positive promoting effect to the enterprise perfor- mance, and structure capital is significantly positively related to the biological pharmaceutical industry＇s performance, and has no signifi- cant but negative correlation in the real estate industry. On this basis, through ownership property study, it is found that the state- owned biological pharmaceutical industry and state - owned real estate industry hinder the role of human capital on business performance.

关 键 词：智力资本 股权性质 企业绩效 行业 

分 类 号：F270[经济管理—企业管理]