智力资本、内部治理机制与企业竞争力相关性研究  

Study on the Relationship between Intellectual Capital,Internal Governance Mechanism and Enterprise Competitiveness

作　　者：刘萌[1] 谷文林[1] 

机构地区：[1]河海大学商学院,江苏南京211100

出　　处：《武汉理工大学学报（信息与管理工程版）》2016年第3期315-319,共5页Journal of Wuhan University of Technology：Information & Management Engineering

基　　金：江苏省社会科学基金青年项目(11GLC011)

摘　　要：以我国制造业上市公司2010—2014年的数据为基础,对智力资本、内部治理机制和企业竞争力之间的相关性进行分析,并利用权重估计WLS对回归结果进行修正。实证结果表明,智力资本构成要素人力资本和结构资本均与企业竞争力显著正相关;企业竞争力与第一大股东持股比例显著正相关,与股权制衡度、董事会规模、独立董事比例显著负相关。良好的内部治理机制对智力资本增强企业竞争力产生正向推动作用。Based on the data of the Chinese manufacturing industry listing corporation during 2010- 2014,this paper empirically analyzes of the relationship between intellectual capital,internal governance mechanism and enterprise competitiveness.And the method of WLS is used to estimate the regression results. The empirical results show that the human capital and structure capital of intellectual capital are significantly positively related to the competitiveness of enterprises,and the competitiveness of enterprises is positively related to the proportion of the largest shareholder,and it has a negative correlation with the balance of equity,the size of the board and the proportion of independent directors. Good internal governance mechanism has a positive effect on promoting intellectual capital and enhancing the competitiveness of enterprises.

关 键 词：智力资本 内部治理机制 企业竞争力 制造业 

分 类 号：F270[经济管理—企业管理]