智力资本与企业绩效及可持续发展能力关系研究.pdfVIP

要 经济全球化的迅猛发展，使智力资本取代传统生产要素，成为具有战略重要 性的资源。在经济全球化和知识经济时代的企业，依赖于智力资源的开发和部署 而不是靠物质资产管理来创造价值，尤其是科技含量比较高的企业。 在以往的研究中，学者们普遍指出智力资本与企业绩效有正相关关系，智力 资本能够提升企业经营绩效，但是对于智力资本与企业经营绩效的实证研究还比 较少，而针对研究智力资本对企业可持续发展能力的影响，更是一个崭新的视角。 本文在分析国内外已有的相关研究成果基础上，综述了智力资本和企业经营 绩效及可持续发展能力的相关理论，了解了我国企业智力资本发展的现状，在此 基础之上采用数理统计的方法，选取多家企业为调研对象，采取问卷的形式进行 调研。以问卷调查数据为基础，运用数理统计分析模型进行整理实证分析，深入 研究了智力资本各构成要素对企业经营绩效和企业可持续发展能力所产生的影 响，进而分析了企业智力资本的发展对我国企业的启示， 证了企业智力资本研 究的重要性。 关键词: 数理统计方法 智力资本 企业绩效 可持续发展能力 实证分析 1 Abstract With the rapid development of global economy, the intellectual capital has gradually taken place of the traditional factors and become the most important strategic resource today. The capacity to manage knowledge-based intellect is the critical skill of this era. To make the best use of intellectual capital to create value, it is important to do empirical study on the intellectual capital. In previous studies, scholars have pointed out that intellectual capital and the enterprise performance has positive correlation relation and the intellectual capital could enhance business performance. But the empirical research between the intellectual capital and business performance is still relatively few. It is a new perspective to research on the impact of intellectual capital to the enterprises sustainable development ability. Based on the past literature review, this paper reviews the theory of intellectual capital and the business performance and enterprises sustainable development ability, and understands the situation of the development of intellectual capital in China. On the basis of this, this paper used the method of mathematical statistics to choose for several enterprises by