我国农业上市公司智力资本对企业成长性的影响  

Impact of Intellectual Capital of China's Agricultural Listed Companies on Enterprise Growth

作　　者：杨晓文[1] 杨晓丹[2] 杨志远[2] 

机构地区：[1]华东交通大学图书馆,江西南昌330013 [2]华东交通大学经济管理学院,江西南昌330013

出　　处：《台湾农业探索》2015年第6期71-76,共6页Taiwan Agricultural Research

基　　金：国家自然科学基金项目(71362008);江西省社会科学规划项目(10JL02;09YJ224);江西省教育科学规划项目(10ZD010)

摘　　要：智力资本是企业自身长期积累的战略资源,能够让企业在激烈的市场竞争中保持优势,是促进企业成长的内生力量,农业企业更需要智力资本为其发展提供不竭的动力支持。该文选择我国农业上市公司为研究样本,选取VAIC法作为智力资本的测度方法,构建了样本企业成长性评价体系得到综合成长因子,并通过建立假设和回归模型,探究智力资本对企业成长性的影响情况。研究结果发现,物质资本、智力资本及作为其构成要素的人力资本和企业的成长性之间存在显著正相关关系,而结构资本却未能表现出对企业成长性的积极正向关系。由此证明,智力资本已成为促进农业上市企业成长的重要因素,但仍需充分发挥结构资本对企业成长性的作用。The intellectual capital is a strategic resource accumulated by enterprises for a long-term time, which can make the enterprises keep a favorable position in the fierce market competition. It is the endogenous power to promote the enterprise growth, while agricultural enterprises need it more to provide inexhaustible impetus to support their development. In this paper, China＇s agricultural listed companies were selected as research samples, and the VAIC method was used to measure intellectual capital. Then, the evaluation system for sample enterprise growth was built to gain the comprehensive growth factors. Meanwhile, by establishing hypotheses and regression models, the impact of intellectual capital on enterprise growth was explored. The results showed that the material capital, intellectual capital and human capital which was the component of intellectual capital had a significant positive correlation with en- terprise growth, while there was a negative correlation between structural capital and enterprise growth. It meant that intellectual capital had become an important factor to promote the growth of agricultural listed enterprises, while it was still necessary for structural capital to play an active role in enterprise growth.

关 键 词：智力资本 人力资本 企业成长性 农业上市公司 

分 类 号：F324[经济管理—产业经济]