智力资本对林业企业绩效影响研究

以福建省非上市林业企业为调查对象,通过问卷调查法及结构方程模型进行实证分析,探讨智力资本对林业企业绩效的影响。结果表明:智力资本的3个维度人力、结构、关系资本对林业企业绩效有显著正向影响,其中创新能力在智力资本和林业企业绩效间起部分中介作用。提出改善林业企业绩效的建议为:针对性加大对不同层级人力资本的投入;根据趋势完善结构资本的变革;选择优质的利益相关者开展合作;优化不同层次创新的平衡与落实工作。

Research on the Influence of Intellectual Capital on the Performance of Forestry Enterprises

⑴ Background——The construction of ecological civilization is inseparable from the sustainable development of forestry enterprises.Intellectual capital is the core competitiveness of forestry enterprises,and the quality of business operations is presented through corporate performance.⑵ Methods——The research selected non-listed forestry enterprises in Fujian Province as the research object.From July to October 2018,a questionnaire survey was conducted on the middle-level managers of forestry enterprises in Fujian Province.A total of 582 questionnaires were collected,including 560 valid questionnaires.The effective questionnaire rate was 96.00%.⑶ Results——①Human capital(γ=0.32,t=5.63>1.96),structural capital(γ=0.26,t=4.19>1.96),and relational capital(γ=0.22,t=3.08>1.96) have a significant positive impact on firm performance.The sustainable development of forestry enterprises is inseparable from the support of talents.The forward-looking talent strategy,high-quality talent team and good talent development environment are conducive to improving human resource performance.The long-term development of forestry enterprises is inseparable from the perfect organizational structure,optimized process system,the vertical integration development of the forestry industry chain,and the horizontal linkage development of forestry modules,all of which are conducive to improving the development performance of forestry enterprises.The good cooperation of high-quality stakeholders is conducive to the sharing and integration of knowledge and resources,reducing risks,opening up a broader domestic and international business market,and thus improving financial performance.② Explain that innovation plays a partial intermediary role between manpower,structure and relationship capital and firm performance.It may be because human capital development and investment is conducive to employees' self-knowledge innovation efficacy and organizational technology and management innovation support,so that employees are more proactive in their work,thereby improving human resource performance and financial performance.The accumulation of structural capital enables enterprises to rely on flexible and efficient contingency mechanisms to carry out innovative transformation of forestry and improve development performance and financial performance.By maintaining stakeholder relationships,forestry companies enhance their competitiveness and ability to innovate,reduce overall innovation cycles and costs,and improve development performance,human resource performance and financial performance.⑷ Conclusions and Discussions——First,forestry enterprises should pay attention to the human capital investment in training and education of grassroots employees and managers.Second,forestry enterprises should pay attention to the standardized management of organizational structure and institutional processes,and closely follow the market changes to transform structural capital.Third,forestry enterprises should pay attention to the control of the strength of stakeholders,and carry out friendly and cooperative relations with high-quality forestry technology suppliers,institutions with strong research and development capabilities and universities and associations and cooperatives with high industry recognition to promote sustainable development.Fourth,forestry enterprises should formulate a phased innovation plan that suits the enterprise strategy,divide the key targets of each stage of innovation,and optimize the allocation of innovative resources and talents.