中国信息技术行业智力资本效率评估

Assessment of Intellectual Capital Based on DEA

进入21世纪,智力资本发挥了越来越重要的作用并引起了学术界的研究兴趣。目前,企业管理层开始关注如何评价现有智力资本管理状况以及发现差距等方面。以中国上海证券交易所信息技术行业上市公司为样本,运用数据包络分析方法对2008年中国信息技术行业上市公司的智力资本管理现状进行了分析与评价,并对其效率改进提出了建议。结果表明,2/3的公司位于效率前沿,其余的公司效率比较低仍存在较大的改进空间。

In the 21st century,the proportion of intellectual capital in the economy has grown rapidly,and it has made the researchers enormously interested.At present,the enterprise management begins to pay close attention to how to evaluate current intellectual capital management status and find the gap.Based on the data envelopment analysis method,and by use of the listed companies in China＇s Shanghai stock exchange information technology industries as a sample,this paper researched and analyzed the management status of intellectual capital.And its efficiency improvement suggestions were put forward.The study finds that the result is satisfactory in about two thirds of the companies,and the efficiency of the rest is low.