论文部分内容阅读
知识资本对企业绩效的作用机制问题一直是国内外学者关注的热点问题,以往多是采用横截面数据。文章基于智力增值系数法,以知识资本中的人力资本、结构资本和顾客资本为自变量,以企业绩效为因变量,以上市公司中的汽车制造企业为样本,建立企业知识资本对企业绩效的驱动模型,采用面板数据分析,籍以了解知识资本对企业绩效的作用机制及持续影响。从面板数据的视角对知识资本和企业绩效的关系进行探讨,既有助于推进企业知识资本理论的研究,也为企业绩效的实践提供参考。
The mechanism of knowledge capital on the performance of enterprises has always been a hot issue for scholars both at home and abroad. In the past, cross-sectional data were mostly used. Based on the IQVC method, taking the human capital, structural capital and customer capital as the independent variables in the knowledge capital, taking the enterprise performance as the dependent variable and the automobile manufacturing enterprises in the listed companies as the samples, this paper builds the enterprise knowledge capital to the enterprise performance Driven models, using panel data analysis, to understand the role of intellectual capital on the performance of enterprises and the continuing impact of the mechanism. The discussion of the relationship between intellectual capital and business performance from the perspective of panel data not only helps promote the research of knowledge capital theory of enterprises but also provides reference for the performance of enterprises.