智力资本与企业战略绩效:基于中国上市公司的实证研究

Association between Intellectual Capital and Corporate Strategic Performance:An Empirical Analysis Based on China Listed Companies

基于企业资源观的分析框架,从促进企业竞争优势的稀缺战略资源特性出发,构建了智力资本贡献于企业战略绩效的关系模型。采用上市公司2006-2008年的相关数据,对智力资本与企业战略绩效之间的相关性进行了实证研究。研究结果显示物质资本与企业战略绩效显著正相关,人力资本对企业具有积极的价值创造作用,结构资本与企业战略绩效呈一定程度的正相关关系。

Basing on data of China listed companies from the year 2006 to 2008, this paper examines the relationship between intellectual capital and corporate strategic performance. The empirical study indicates that physical capital and intellectual capital have a positive relation with corporate strategic performance, human capital has positive and apparent effect on value creation, and structural capital has a relation with corporate strategic performance to a certain extent.