上市公司知识资本业绩相关性探析

依据CIV模型，对我国上市公司知识资本业绩相关性进行分析，可得知识资本与企业净利润、企业净现金流正相关，具有盈利性特征。同时知识资本与企业账面无形资产低度正相关，说明账面无形资产部分地反映了企业知识资本。

On Performance Relevance of Intellectual Capital about Listed Companies

Based on the CIV model and analyzed the relevance between intellectual capital and company's performance about Chinese listed companies,we can conclude that: intellectual capital is positive correlation with net income and net cash flow,and It has a profit-making features;intellectual capital is weak positive correlation with intangible assets.