动漫企业智力资本结构及其对企业绩效的影响与提升研究

发布时间：2018-04-05 03:07

本文选题：动漫企业　切入点：智力资本　出处：《中南大学》2010年博士论文

【摘要】： 随着知识经济时代的到来,企业面临的商业环境变化日趋动荡和复杂,未来的财富将主要来自于无形的知识资源。相对于传统企业,动漫企业智力更新的速度更快,智力密集度更强,动漫企业拥有的智力资产价值远远超过其有形资产的价值,这使得动漫企业需要视自身为学习型组织,尽力去追求智力资本的持续提高。我国的动漫企业欲对其智力资本进行有效的管理与开发,则必须首先确认智力资本结构与企业绩效的关系。论文采用实证和理论研究相结合的方法,对动漫企业智力资本结构与绩效的影响进行深入分析,阐明了智力资本结构与动漫企业绩效的关系,以及智力资本各要素之间的相互作用及其与绩效的关系。论文首先界定了相关概念之后,对基于创意过程的动漫企业的智力资本结构维度进行研究。通过探索性因素分析和验证性因素分析,从Skandia的领航者模型出发,结合动漫企业的组织特征,对于智力资本的二维结构模型、三维结构模型和四维结构模型进行了比较验证,确立了动漫企业智力资本是由人力资本、结构资本、关系资本和创意资本四个维度构成,同时进一步检验了创意过程即智力社会化、智力外部化、智力组合化和智力内在化对动漫企业智力资本形成和结构维度的影响机制。其次论文从财务与非财务、定性与定量、过去和现在、长期目标和短期目标相结合的角度出发,建立了一套适合动漫企业绩效评价的指标体系。在《国有资本金效绩评价规则》的基础上,对企业绩效评价指标体系进行改进和设计。动漫企业绩效评价指标体系由基本指标、辅助指标、非计量指标三个层次构成。并且选择因子分析作为动漫企业绩效评价的方法,得到了样本企业绩效的排名,发现我国动漫企业绩效整体偏弱且发展不均衡,不同动漫企业绩效呈梯队分布；进一步采取聚类分析和雷达图等方法和工具,对各类企业绩效的特征表现进行了深入分析。然后论文利用结构方程模型,研究了智力资本与动漫企业创意创新能力、市场能力和财务绩效的关系,形成了动漫企业绩效构面之间的关系、智力资本各个维度与绩效的关系和智力资本的交互作用及与绩效的关系的相关结论。研究表明,人力资本、结构资本、关系资本和创意资本对动漫企业的创意创新能力都有着显著而直接的正向影响效应,但结构资本、关系资本和创意资本对企业市场能力的构建没有显著的影响效应,因而结构资本、关系资本和创意资本通过动漫企业的创意创新能力间接影响其财务绩效,并得到相关结论。在此基础上,论文根据主要结论绘制成动漫企业智力资本结构及其对企业绩效影响和提升关系整合的HSCI模型。最后论文探讨了动漫企业智力资本结构对企业绩效的提升策略,提出了相关的管理策略建议。通过本论文的研究,引导动漫企业在进行智力资本投资时应将焦点放在主要因素上,避免资源的浪费,为企业智力知识管理提供了新的理论阐释和实证支持,为动漫企业有效地管理智力资本提供了理论依据。
[Abstract]:With the advent of knowledge economy, enterprises are facing increasingly complex and volatile business environment changes, the future wealth will mainly come from the intangible knowledge resources. Compared with the traditional enterprise, the animation business intelligence updates faster, stronger intelligence intensity, animation enterprises have intellectual assets worth far more than the value of its tangible assets, which makes the the animation enterprises need to regard itself as a learning organization, to continuously improve the pursuit of intellectual capital.
China's animation enterprises to manage and develop its effective intellectual capital, you must first confirm the relationship between intellectual capital structure and corporate performance. The paper adopts the method of theoretical and empirical research combined with the in-depth analysis on the influence of intellectual capital structure and performance of animation enterprises, expounds the relationship between intellectual capital structure and animation the performance of enterprises, as well as the interaction between the various elements of intellectual capital and its relationship with performance.
The thesis first defines the related concepts, research on intellectual capital structure dimensions of creative process of the animation business based on. Through exploratory factor analysis and confirmatory factor analysis, starting from the leader of the Skandia model, combined with the organizational characteristics of animation enterprises, for the two-dimensional structure model of intellectual capital, the three-dimensional structure model and four-dimensional structure model by comparison, the establishment of intellectual capital animation enterprise is composed of human capital, capital structure, the four dimensions of relationship capital and creative capital, and further examine the creative process that intelligence socialization, externalization of intelligence, intelligence and intelligence influence mechanism of combination of internal formation and structural dimensions of intellectual capital animation enterprises.
Secondly, from the financial and non-financial, qualitative and quantitative, past and present, long-term and short-term goals on the basis of combined, established a set of suitable for animation enterprise performance evaluation index system. On the basis of the performance evaluation of state-owned capital rules on the enterprise performance evaluation index system design and improvement. The performance evaluation index system of the animation business by the basic index, auxiliary indicators, three level indicators and non measurement. Factor analysis method as the animation enterprise performance evaluation, obtained the sample enterprise performance ranking, performance animation enterprises in China found the overall weak and unbalanced development, different animation enterprise performance is to take further echelon distribution; clustering analysis and radar chart method and tools, features of all kinds of enterprise performance is analyzed.
Then the structural equation model of intellectual capital and animation enterprise innovation ability, market ability and financial performance, the formation of the constitutive relation between the face animation enterprise performance, interaction between the various dimensions of intellectual capital and performance and the relationship between intellectual capital and performance for the relevant conclusions of the relationship. And research shows that human capital, capital structure, ability of animation enterprise's innovative relationship capital and creative capital have a significant positive impact and direct, but structure capital, relationship capital and creative capital construction of the enterprise market ability has no remarkable effect, so the structure capital, relationship capital and creative capital affect its financial performance indirectly through the animation enterprise innovation ability, and relevant conclusions.
On this basis, according to the main conclusions drawn animation enterprise intellectual capital structure and its influence on enterprise performance and enhance the relationship between the HSCI model integration. Finally the paper discusses the animation enterprise intellectual capital structure strategy to improve the performance of enterprises, put forward relevant management suggestions. Through this study, to guide enterprises in animation intellectual capital investment should focus on main factors, avoid the waste of resources and provide a new theoretical explanation and empirical support for the management of enterprise intellectual knowledge, for the animation enterprises to effectively manage intellectual capital to provide a theoretical basis.

【学位授予单位】：中南大学
【学位级别】：博士
【学位授予年份】：2010
【分类号】：F719;F272

【引证文献】