商业银行智力资本与绩效相关性研究

发布时间：2018-05-31 02:16

本文选题：智力资本 + 智力资本增值系数　；参考：《经济视角(下)》2011年01期

【摘要】：在知识经济时代,对于从事金融服务的知识密集型企业———商业银行而言,智力资本已逐渐成为影响其绩效的重要资源。本文选取2006-2009年我国14家上市商业银行的数据,从智力资本增值系数法(VAIC)角度实证研究商业银行智力资本与绩效的相关性。研究结果表明:智力资本、人力资本与商业银行绩效显著正相关;财务资本、结构资本、关系资本与商业银行绩效均正相关,但并不显著。结合实证研究结果本文还提出了相应的对策建议。
[Abstract]:In the era of knowledge economy, intellectual capital has gradually become an important resource to affect the performance of knowledge-intensive enterprises-commercial banks engaged in financial services. Based on the data of 14 listed commercial banks in China from 2006 to 2009, this paper empirically studies the correlation between intellectual capital and performance of commercial banks from the angle of value-added coefficient of intellectual capital. The results show that: intellectual capital, human capital and commercial bank performance are significantly positive correlation, financial capital, structural capital, relational capital and commercial bank performance are positive correlation, but not significant. Combined with the results of empirical research, this paper also puts forward the corresponding countermeasures and suggestions.
【作者单位】：南京航空航天大学;
【分类号】：F275.5

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