知识资本与公司绩效关系的实证研究

发布时间：2018-06-20 09:15

本文选题：公司绩效 + 人力资本　；参考：《山西财经大学》2016年硕士论文

【摘要】：随着经济社会的发展,企业之间的竞争越来越来越激烈,无论单位是积极主动的应对还是被动消极的迎合,要想在激烈的竞争中存活下去,就必须不断的增加公司的战略资源优势。恰好,21世纪,人类社会步入知识经济时代,知识产业受到愈发的重视,知识资本的作用更加凸显,成为公司获得持续竞争优势的关键因素之一。为此,我国企业必须顺势而为,不断加快更新技术的步伐和重视知识资本的作用。本文研究的主题是知识资本同公司绩效的联系,论文开篇首先阐述了进行此研究的理论基础,对国内外截止到目前的研究状况进行分类梳理;紧接着基于知识资本能够作用于公司绩效的理论分析,论文提出了本研究需要证明的假设,并据此选取了合适的变量及构建相关回归模型。为了验证提出的假设和模型,本文选取了在深沪上市的A股各行业公司的数据为研究样本,采用经济增加值(EVA)评价公司绩效,对知识资本采用简单的斯坎迪亚导航仪模型,而后选取了替代指标进行测度。由于公司规模和资产负债比率也会影响经济增加值,因此还设置了公司规模、资产负债比率这两个控制变量,基于所选取的变量,构建了多元回归模型,研究了知识资本之组成元素对公司绩效的影响。通过采用SPSS19.0和Eviews7.0统计软件进行分析,本文得到的最终结论是:知识资本之组成元素—人力资本、结构资本和顾客资本都对我国深沪A股上市公司的公司绩效有显著的积极正向作用,即公司投入的人力资本、结构资本和顾客资本越多,公司绩效就越随之越好。针对此研究结果,本文最后提出了相对应的政策建议并提出展望。
[Abstract]:With the development of economy and society, the competition between enterprises is becoming more and more fierce, whether the unit is active or passive to cater to, want to survive in the fierce competition, We must constantly increase the strategic resource advantage of the company. In the 21st century, the human society has stepped into the era of knowledge economy, the knowledge industry has been paid more and more attention, and the role of knowledge capital has become more prominent, which has become one of the key factors for the company to obtain the sustainable competitive advantage. Therefore, Chinese enterprises must step up the pace of technological renewal and attach importance to the role of knowledge capital. The theme of this paper is the relationship between knowledge capital and corporate performance. At the beginning of the paper, the theoretical basis of this research is expounded, and the current research situation at home and abroad is sorted out. Then, based on the theoretical analysis that knowledge capital can act on corporate performance, this paper puts forward the hypothesis that this study needs to prove, and then selects the appropriate variables and constructs the relevant regression model. In order to verify the hypotheses and models proposed, this paper selects the data of A-share companies listed in Shenzhen and Shanghai as the research samples, evaluates the performance of the companies by using EVA (Economic value added), and adopts a simple Scandia navigator model for knowledge capital. Then the substitute index is selected to measure. Since the size of the company and the ratio of assets to liabilities will also affect the added value of the economy, two control variables, namely, the size of the company and the ratio of assets to liabilities, are also set up. Based on the selected variables, a multivariate regression model is constructed. The influence of the elements of knowledge capital on corporate performance is studied. By using SPSS 19.0 and Eviews7.0 statistical software, the final conclusion of this paper is as follows: human capital is the constituent element of knowledge capital. Both the structural capital and the customer capital have a significant positive effect on the corporate performance of the listed companies in Shenzhen and Shanghai, that is, the more human capital, the more the structural capital and the customer capital, the better the corporate performance. In view of this research result, this article finally puts forward the corresponding policy suggestion and puts forward the prospect.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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