能源科技企业智力资本价值创造研究

发布时间：2018-06-01 22:47

本文选题：智力资本 + 价值创造　；参考：《西安石油大学》2014年硕士论文

【摘要】：智力资本不但有助于企业获得持续竞争优势，更是企业业绩提高和价值创造的关键所在。在这样一个大的环境背景下，作为以知识密集型、技术密集型、产业重视程度被提高和产品附加值高为主要特点的能源科技企业，对智力资本有效管理和开发尤为重要。研究针对能源科技企业智力资本各要素的价值创造作用，既有利于提升企业对智力资本的关注度，同时又有利于企业通过对智力资本要素的管理实现企业价值的溢价作用。从资料收集看，目前理论界普遍认同智力资本能够创造企业价值，，但缺少从实证的角度来衡量智力资本各要素的价值创造作用，结合能源科技企业研究的就更少。本论文创造性的将智力资本构成因素研究列入智力资本价值创造研究，选择智力资本非货币测量方法以及企业价值的雷达图五性分析法，对我国50家能源科技企业的智力资本和企业价值进行测量，运用SPSS13.0工具的因子分析和多元回归分析法对模型假设进行分析，检验了智力资本各要素的价值创造作用，进而探讨了能源科技企业如何提升智力资本价值的创造能力。研究结果表明，智力资本各构成因子对企业价值呈显著程度不同的正向影响，其中，驱动因子人力资本管理、驱动因子公司专有知识库、驱动因子其他关系资本和驱动因子技术资本对企业价值的正向影响最显著。由此可知，智力资本价值创造机理是由智力资本各要素作用下的智力资本价值创造作用，提升能源科技企业智力资本价值创造能力的关键是激发人的创造力、促进人的全面发展，注重公司专有知识库的积累，关注其他客户资本对企业价值的重要作用以及加强对技术资本的支持力度。
[Abstract]:Intellectual capital is not only helpful for enterprises to obtain sustainable competitive advantage, but also the key to enterprise performance improvement and value creation. Under such a big environment background, as an energy science and technology enterprise, which is characterized by knowledge intensive, technology intensive, industry emphasis and high product added value, it is particularly important for the effective management and development of intellectual capital. The study on the value creation function of intellectual capital elements in energy science and technology enterprises is not only conducive to enhancing the attention of enterprises to intellectual capital, but also to realizing the premium role of enterprise value through the management of intellectual capital elements. From the point of view of data collection, it is generally accepted that intellectual capital can create enterprise value, but the value creation function of each element of intellectual capital is not measured from the empirical point of view, and the research on energy science and technology enterprises is even less. This thesis creatively includes the research of the elements of intellectual capital into the research of the value creation of intellectual capital, and chooses the non-monetary measurement method of intellectual capital and the radar fiveanalysis method of enterprise value. The intellectual capital and enterprise value of 50 energy science and technology enterprises in China were measured, and the model hypothesis was analyzed by using factor analysis and multivariate regression analysis method of SPSS13.0 tool, and the value creation function of each element of intellectual capital was tested. Then it discusses how to improve the creative ability of intellectual capital value in energy science and technology enterprises. The results show that the factors of intellectual capital have a significant positive effect on the enterprise value, among which, the driver factor human capital management, the driving factor company proprietary knowledge base, Other relative capital and technological capital of driving factor have the most significant positive influence on enterprise value. Therefore, the mechanism of value creation of intellectual capital is the function of value creation of intellectual capital under the action of various elements of intellectual capital, and the key to enhance the ability of creating value of intellectual capital in energy science and technology enterprises is to stimulate human creativity. To promote the all-round development of human beings, pay attention to the accumulation of the proprietary knowledge base of the company, pay attention to the important role of other customer capital to the enterprise value and strengthen the support to the technical capital.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.2;F406.7

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