基于内容分析法的智力资本报表(InCaS)与中国企业的适配问题研究

The Adaptation Research about Intellectual Capital Statement(InCaS) and Chinese Enterprises Based on the Content Analysis Method

作为一种战略管理工具,智力资本报表(InCaS)已经广泛用于欧洲企业.但这种工具是否适用于中国企业?为了探讨这一问题,通过分析InCaS的运行机制和InCaS在欧洲的最佳应用实践,得出其适用的边界条件.在这种边界条件之下,选取204家中国的上市公司,在对其进行行业、规模和生命周期阶段分类的基础之上,运用内容分析法对204家企业的年报进行分析.进而探讨不同行业、规模和生命周期阶段的企业在智力资本披露方面的现状和差异.对比InCaS在欧洲的应用情况探讨InCaS与中国企业的适配问题.

As a strategic management instrument, Intellectual Capital Statement （InCaS） has been widely used in Europe. But the instrument suits to Chinese enterprises or not is still unknown. Thus, the paper mainly discusses the adaptation of InCaS and Chinese enterprises. By analyzing the operating mechanism and the best practices in Europe of InCaS, the paper gets the boundary conditions of InCaS application. Under the boundary conditions, the paper has selected 204 Chinese listed companies and analyzed the annual reports by content analysis method based on the classification of industry, scale and life cycle. Furthermore, it gets the situation and differences at the disclosure of intellectual capital between the classifications. Finally, it derives the adaption of InCaS and Chinese enterprises.