智力资本对传统服务业企业绩效的影响研究

发布时间：2018-06-20 17:12

本文选题：智力资本 + 人力资本　；参考：《武汉纺织大学》2012年硕士论文

【摘要】：踏入知识经济时代之后，企业绩效增长的源泉和企业之间竞争的重心，已经从物质资本转移到智力资本上来。本文主要是对智力资本评价指标及其与传统服务业企业绩效的关系的研究，在整合前人学者对智力资本与企业绩效方面的相关理论的研究基础上，归纳总结了企业智力资本的内涵，特征，构成要素及评估方法，并进一步构建了智力资本与企业绩效的研究模型，并通过实证研究分析了智力资本与传统服务业企业绩效之间的影响关系。本研究在相关理论分析的基础上，做出了以下几个方面内容的研究：（1）本研究通过归纳智力资本的内涵，提出了智力资本的四个构成要素：人力资本，结构资本，创新资本和客户资本，并提出了智力资本的评价指标体系。基于企业绩效管理的基础是首先要识别关键因素，本文提出了对传统服务业企业绩效评价的两个关键因素维度：财务绩效和服务产品绩效。（2）构建了智力资本与企业绩效间的关系研究模型，并通过实证数据分析方法，得出了智力资本与传统服务业企业绩效有显著的正向相关关系，智力资本的各构成要素与企业绩效的两个维度也有显著的正向相关关系。（3）为了更深入的对智力资本各构成要素进行分析，对智力资本的四个构成要素进行了相关分析和路径分析，得出人力资本，结构资本，创新资本和客户资本间有显著的相关关系，说明它们之间有相互影响，，相互促进的作用。
[Abstract]:After stepping into the era of knowledge economy, the headspring of enterprise performance growth and the center of competition between enterprises have been transferred from material capital to intellectual capital. This paper mainly studies the evaluation index of intellectual capital and the relationship between intellectual capital and the performance of traditional service enterprises, on the basis of integrating previous scholars' research on the related theories of intellectual capital and enterprise performance. The connotation, characteristics, elements and evaluation methods of enterprise intellectual capital are summarized, and the research model of intellectual capital and enterprise performance is further constructed. The relationship between intellectual capital and the performance of traditional service enterprises is analyzed through empirical research. On the basis of relevant theoretical analysis, this study has made the following aspects of research: 1) by summarizing the connotation of intellectual capital, this study has put forward four constituent elements of intellectual capital: human capital, structural capital, and so on. Innovation capital and customer capital, and put forward the evaluation index system of intellectual capital. The foundation of enterprise performance management is to identify the key factors, This paper puts forward two key dimensions of performance evaluation of traditional service enterprises: financial performance and service product performance. (2) A model of the relationship between intellectual capital and enterprise performance is constructed, and the empirical data analysis method is used to analyze the relationship between intellectual capital and enterprise performance. It is concluded that there is a significant positive correlation between intellectual capital and the performance of traditional service enterprises. There is also a significant positive correlation between the components of intellectual capital and the two dimensions of enterprise performance. Based on the correlation analysis and path analysis of the four elements of intellectual capital, it is concluded that there is a significant correlation among human capital, structural capital, innovation capital and customer capital, which shows that there are mutual effects and mutual promotion among them.
【学位授予单位】：武汉纺织大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F272.92;F719;F224

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