智力资本对中国商业银行绩效的影响研究

发布时间：2018-03-02 16:23

本文选题：智力资本　切入点：商业银行绩效　出处：《哈尔滨工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：当今时代,是知识经济时代,企业的运行离不开智力资本。智力资本包含很多要素,比如知识、技术、信息和能力等因素,简单来说就是整合使用物质资本的能力,在提高企业综合绩效水平中有着极其重要的作用。商业银行承担着资金融通的责任,因此在我国经济运行中的重要性显而易见。近年来,我国银行业对国际银行的准入使得我国银行间市场的竞争更加激烈。国际竞争的局势和经济形势的低迷,使银行改革刻不容缓。此外,我国利率市场化改革已进入最后阶段,利率市场化使得银行不能单纯依靠利差来提升经济利益,而必须发展和加强中间业务,这对银行的创新和管理提出了更为严苛的要求。作为智力资本密集型企业,智力资本对商业银行应对挑战、提高绩效有着很重要的意义。所以本文就不同商业银行的智力资本对综合绩效的作用如何展开研究。本文选取了2008-2016年我国24家上市商业银行的数据作为样本,详细阐述了企业资源基础理论和企业核心能力理论,然后运用智力增值系数法(VAIC)来衡量商业银行的智力资本及其构成要素的水平并作为解释变量,利用因子分析法衡量商业银行的综合绩效作为被解释变量,然后运用多元回归模型进行面板数据的回归。研究结果表明:智力资本及其构成要素对商业银行的绩效有显著的促进作用,其中物质资本的促进作用大于智力资本的促进作用。针对不同产权银行的分类回归表明:不同产权性质的银行的智力资本对绩效的促进作用大小不同,其中智力资本对国有商业银行的作用最大,股份制银行次之,城市商业银行的作用最小。在论文最后,针对我国银行业的智力资本问题提出了相应的政策建议。本文对推动银行业智力资本投资与管理,提高商业银行综合绩效有重大的指导意义,同时也为银行提高创新能力提供了途径,银行可以通过丰富中间业务品种和增加人力资本投入来提高创新能力。此外,本文也为不同产权性质的银行提高智力资本管理效率提供了参考建议,根据研究结果,银行可以通过有针对性地投入对绩效贡献较高的智力资本要素来提高银行的绩效,从而提高银行的综合竞争力。
[Abstract]:Nowadays, in the era of knowledge economy, enterprises can not run without intellectual capital. Intellectual capital contains many elements, such as knowledge, technology, information and ability. In short, it is the ability to integrate the use of material capital. Commercial banks bear the responsibility of financing, so the importance in the economic operation of our country is obvious in recent years. The entry of Chinese banks to international banks makes the competition between banks in our country more intense. The situation of international competition and the downturn of economic situation make the reform of banks urgent. In addition, China's interest rate marketization reform has entered the final stage. Interest rate marketization makes banks not only rely on interest rate differentials to enhance economic interests, but also develop and strengthen intermediary business, which puts forward more stringent requirements for innovation and management of banks. Intellectual capital to meet the challenges of commercial banks, It is of great significance to improve performance. Therefore, this paper studies how the intellectual capital of different commercial banks plays an important role in comprehensive performance. The data of 24 listed commercial banks in China from 2008 to 2016 are selected as samples. The theory of enterprise resource base and the theory of enterprise core competence are expounded in detail, and then the level of intellectual capital and its constituent elements of commercial banks is measured by using the method of value-added coefficient of intelligence as an explanatory variable. Factor analysis is used to measure the comprehensive performance of commercial banks as explained variables. The results show that: intellectual capital and its constituent elements have a significant effect on the performance of commercial banks. Among them, the promoting effect of material capital is greater than that of intellectual capital. The classification regression of banks with different property rights shows that the intellectual capital of banks with different property rights has different effects on performance. Among them, intellectual capital plays the most important role in state-owned commercial banks, joint-stock banks take the second place, and urban commercial banks play the least role. This paper puts forward the corresponding policy suggestions for the problem of intellectual capital in China's banking industry. This paper is of great guiding significance to promote the investment and management of intellectual capital in the banking industry and to improve the comprehensive performance of commercial banks. It also provides a way for banks to improve their innovative ability by enriching the variety of intermediate businesses and increasing investment in human capital. This paper also provides some suggestions for banks with different property rights to improve the efficiency of intellectual capital management. According to the results of the research, banks can improve the performance of banks by putting in more intellectual capital factors that contribute to the performance. In order to improve the comprehensive competitiveness of banks.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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