智力资本对上市商业银行绩效的影响--基于VAIC测算方法的实证研究

本文使用VAIC测算方法测算2013-2017年31家上市商业银行智力资本,使用静态面板模型和动态面板模型探究智力资本对商业银行绩效的长短期影响。研究发现,智力资本及其组成对商业银行绩效具有显著促进作用,其中结构资本效率的作用大于人力资本效率;智力资本对商业银行绩效的作用受银行的所有制结构影响;智力资本对商业银行绩效的作用具有持续性。结果带来的启示在于,商业银行应积极响应国家金融供给侧结构性改革政策,充分重视对智力资本资源的利用,不同所有制结构的商业银行对组织结构变革要有针对地实施不同措施。

The Impact of Intellectual Capital on the Performance of Listed Commercial Banks--An Empirical Analysis Based on VAIC Method

This paper studies the short-and long-term impact of intellectual capital on bank performance, measuring the intellectual capital of 31 listed commercial banks during 2013-2017 with the value added intellectual coefficient(VAIC)method. The results show that intellectual capital and its components have significantly positive effect on bank performance,with the efficiency of structural capital higher than that of human capital;the impact varies according to the bank’s structure of ownership;the impact on bank performance is sustainable. Commercial banks should pay more attention to intellectual capital and implement different organization reforms according to their ownership structures.