| 上市公司智力资本对财务绩效的影响研究——基于Pulic模型的实证分析 |
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| 引用本文： | 宁德保,李莹.上市公司智力资本对财务绩效的影响研究——基于Pulic模型的实证分析[J].山西财经大学学报,2007,29(11):119-124. |
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| 作者姓名： | 宁德保 李莹 |
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| 作者单位： | 1. 中国人民大学,商学院,北京,100872
2. 中国医疗器械行业协会,北京,100088 |
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| 摘 要： | 通过分析我国1 177家上市公司2003~2005年的相关数据,对企业智力资本与财务绩效的关系进行了实证研究,得出企业的人力资本效率和有形资产效率与财务绩效具有正的相关性的结论,并对我国企业的智力资本管理提出建议。
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| 关 键 词： | 智力资本 人力资本 结构资本 财务绩效 |
| 文章编号： | 1007-9556（2007）11-0119-06 |
| 收稿时间： | 2007-09-28 |
| 修稿时间： | 2007年9月28日 |
Research on Intellectual Capital of Chinese Listed Companies to Firms' Financial Performance——An Empirical Study on Pulic Model |
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| NING De-bao,LI Ying.Research on Intellectual Capital of Chinese Listed Companies to Firms'''' Financial Performance——An Empirical Study on Pulic Model[J].Journal of Shanxi Finance and Economics University,2007,29(11):119-124. |
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| Authors: | NING De-bao LI Ying |
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| Institution: | 1. School of business, Renmin University of China, Beijing 100872; 2. China Association for Medical Devices Industry, Beijing 100088, China |
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| Abstract: | According with the advent of knowledge era,intellectual capital has become more important than ever before,and with it,firms can create more value and acquire competitive advantage.In this paper,the authors analyze 1177 firms listed in Shanghai and Shenzhen stock market from2002-2005 and find that human capital and physical assets operation efficiency has a positive influence on financial performance,and also find that there's no evidence supporting firm's structural capital has a positive influence on financial capital performance.In addition,the paper points out some suggestions for the future research. |
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| Keywords: | intellectual capital human capital structural capital financial capital |
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