智力资本对中国高新技术企业的绩效影响研究

Research of the Effect of Intellectual Capital on Performance of High-tech Enterprises

知识经济时代,知识的创造、积累、共享和整合是高新技术企业创造价值的主要动力。利用回归分析对2008─2010年间沪深两市高新技术企业的智力资本与企业绩效的相关性进行实证分析。研究发现:客户资本和结构资本与企业绩效显著相关,而人力资本并未充分发挥自身优势,与企业绩效的相关度较弱,故高新技术企业在发展的过程中应特别关注与企业绩效显著相关的智力资本,如人力资本,从而提升企业绩效。

In knowledge economy era,the creation,accumulation,sharing and integration of knowledge is the main driving force of the high-tech enterprises to create value.Using regression analysis,the paper has made an empirical analysis of the correlation between intellectual capital of high-tech enterprises from Shanghai and Shenzhen stock exchange from 2008 to 2010 and company’s performance.The empirical results indicate that both relational capital and structural capital have significant effects on company’s performance.Human capital does not give full play to its own advantages and has a weak correlation with company’s performance.So in the process of development,the high-tech enterprises should pay particular attention to company performance which is significantly related to intellectual capital,such as human capital,to enhance company’s performance.