文化创意企业智力资本对企业绩效影响的实证分析

运用 VAIC法对文化创意企业的智力资本进行测量，基于平衡计分卡的思想构建文化创意企业绩效评价指标体系，运用主因子赋权和分析法计算文化创意企业绩效，并以文化创意企业绩效作为因变量，以文化创意企业智力资本作为自变量，构建线性回归模型对文化创意企业智力资本对企业绩效的影响进行实证分析。分析结果表明：智力资本对文化创意企业绩效的影响作用已经大于物质资本，是企业绩效的主要驱动因素；智力资本的构成要素人力资本和结构资本对文化企业绩效发挥的作用程度有所不同，结构资本对企业绩效发挥了积极的促进作用，人力资本影响作用不大；文化创意企业各类资本之间具有相关性。

A Empirical Analysis of the Impact of Intellectual Capital of Cultural Creative Enterprises of Business Performance

This paper is aimed to apply the Value Added Intellectual Coefficient model （VAIC）to evaluate the intellectual capital of culture.It established a performance evaluation system upon culture ! creative enterprise according to the idea of balanced scoring cards,and calculated the performance value by using the weighting method with main factor.it built the liner regression model considering performance value as the dependent variable and intellectual capital as the independent variable and which has been verified by the data provided by those listed and culture creative enterprises.It reveals that the intellectual capital has prevailed over the material capital when considering the effect on performance value of culture creative enterprise and it is the main driving factors;it’s suggested that the human capital and structure capital which made up of the intellectual capital have a different influence on the function efficiency of the performance,capital structure has played a positive role and only a small effect of human capital;all kinds of capital inside culture creational enterprise are linked to each other.