| 高技术企业智力资本对财务绩效影响的实证研究 |
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| 引用本文： | 李海洪,王博. 高技术企业智力资本对财务绩效影响的实证研究[J]. 经济问题, 2011, 0(9) |
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| 作者姓名： | 李海洪 王博 |
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| 作者单位： | 1. 北京化工大学经济管理学院,北京,100029
2. 山东大学威海分校商学院,山东威海,264209 |
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| 基金项目： | 中央高校基本科研业务项目(ZZ1029) |
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| 摘 要： | 以我国沪深A股上市的通信、计算机和电子信息板块的45家高技术企业为研究对象，采用智力增值系数法计量智力资本，选取45家公司2007～2009年的相关财务数据，运用SPSS统计软件，通过因子分析、相关分析及回归分析等实证分析方法，研究了高技术企业智力资本及其构成要素对财务绩效的影响。
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| 关 键 词： | 智力资本 高技术企业 财务绩效 |
An Empirical Study on Impacts of Intellectual Capital on Financial Performance of High-tech Firms |
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| LI Hai-hong,WANG Bo. An Empirical Study on Impacts of Intellectual Capital on Financial Performance of High-tech Firms[J]. On Economic Problems, 2011, 0(9) |
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| Authors: | LI Hai-hong WANG Bo |
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| Affiliation: | LI Hai-hong1,WANG Bo2(1.School of Economics & Management,Beijing University of Chemical Technology,Beijing 100029,China,2.School of Business,Shandong University at Weihai,Weihai 264209,China) |
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| Abstract: | This paper took 45 China's listed high-tech firms as researching samples,and utilized VAIC method.Then author selected these firms' relevant financial data of year 2007-2009 and used SPSS statistic software.The paper mainly did factor,correlation and regression analyses to make empirical study on impacts of intellectual capital on financial performance of China's high-tech firms. |
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| Keywords: | intellectual capital high-tech firms financial performance |
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