民营上市企业智力资本与企业绩效的关系研究  

Research on Relationship between Intellectual Capital and Enterprise Performance of Private Listed Enterprises

作　　者：张晓辉[1] 周伟杰 陈捷 吕星文 ZHANG Xiaohui;ZHOU Weijie;CHEN Jie;Lü Xingwen(College of Management,Changchun University,Changchun 130022,China)

机构地区：[1]长春大学管理学院,长春130022 [2]爱媛大学国际教育支援中心,日本爱媛790-8577

出　　处：《长春大学学报》2020年第11期1-8,共8页Journal of Changchun University

基　　金：教育部“春晖计划”项目(教外司留20191383号)。

摘　　要：民营企业的发展和知识经济时代的进步,导致智力资本和民营企业绩效备受关注。智力资本作为企业的一种无形无限的资源,对于企业未来核心竞争力的提升有着一定的作用。选取我国A股民营上市公司2015—2019年度的数据,采用相关分析和多元回归分析的方法,对物质资本、结构资本和人力资本与企业绩效的关系进行了分析。结果表明:物质资本对民营上市企业绩效的影响是最显著的;受一定原因影响的人力资本和结构资本对企业绩效的影响是波动的。The development of private enterprises and the progress of knowledge economy era make intellectual capital and private enterprise performance be paid much attention to.As an intangible and infinite resource,intellectual capital plays a certain role in the promotion of core competitiveness of enterprises in the future.This paper,selecting the data of China’s A-share private listed companies from 2015 to 2019,analyzes the relationship between material capital,structural capital as well as human capital and enterprise performance by using the methods of correlation analysis and multiple regression analysis.The results show that the impact of material capital on the performance of private listed enterprises is the most significant,and affected by certain reasons,the impact of human capital and structural capital is fluctuating.

关 键 词：民营上市企业 智力资本 企业绩效 

分 类 号：F276.5[经济管理—企业管理]