智力资本对企业绩效的影响研究——基于软件信息行业上市公司数据

• 作者: 孙卓 林杉杉
• 来源期刊: 国际会计前沿
• 学科: 经济
• 关键词: 智力资本 企业绩效 软件信息行业 上市公司
• 年，卷（期）: 2019,（3）
• 页码范围: 87-93
• 页数: 7页
• 分类号: F2

摘要

进入知识经济时代后,劳动密集型经济逐渐向智力密集型经济转变,以知识为核心的各种无形资产对于企业的生产经营活动愈加重要,智力资本对提升企业绩效起到非常的作用。本文以智力资本角度为切入点,选取2015~2017年我国软件信息行业A股上市公司作为研究对象,运用了修正的VAIC模型对智力资本及要素对该行业企业绩效的影响进行实证分析,研究结果验证了智力资本及其构成要素对提升企业绩效的积极作用。本文研究有利于提升企业对智力资本的重视程度,并对如何提升智力资本提供原则性建议。After entering the era of knowledge economy, labor-intensive economy gradually turns to intel-lectual-intensive economy. Various intangible assets with knowledge as the core become increa-singly important for the production and operation activities of enterprises, and intellectual capital plays a very important role in improving the performance of enterprises. Based on intellectual capital angle as the breakthrough point, this paper selected the software information industry in China in 2015-2017 A-share listed companies as the research object, using the modified VAIC model elements of intellectual capital and its influence on the industry enterprise performance empirical analysis, the results verified the intellectual capital and its constituent elements to improve the positive role of enterprise performance. The research in this paper is helpful for enterprises to pay more attention to intellectual capital, and provides principled suggestions on how to improve intellectual capital.

作者信息

序号	姓名	单位	发文数	被引次数	H指数	G指数
1	孙卓		8	2	1.0	1.0
2	林杉杉		1	0	0.0	0.0