智力资本对高技术企业绩效影响的实证研究

Intellectual Capital and Corporate Performance of High Technology Industry

  • 摘要: 研究智力资本对高技术企业经营绩效影响水平的数学模型及应用. 构建剩余收益评价模型,量化智力资本影响公司市场价值水平;以国内上市高技术公司为研究对象,以2000~2006年为研究期间,使用Limdep软件分析智力资本子变量与市值的关联性. 统计分析表明:人力资本、创新资本、流程资本、客户资本4项指标均对高技术企业经营绩效有显著影响,其中以人力资本最为显著.

     

    Abstract: Focuses on the quantification model of intellectual capital and its impact on the high-tech sector’s operation performance with the application of residual income model and the Limdep software. With the period spanning from 2000 to 2006 on the samples, the conclusion indicated that all the factors of intellectual capital exert significant influence on operation performance, with human capital as the most positively related factor.

     

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