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知识经济时代,科学技术的飞速发展,无形资产在企业价值创造中发挥了越来越重要的作用。我国林业企业的无形资产是否也对企业业绩起到了积极的推动作用?本文选取2007-2012年深沪两市的林业上市公司为样本,对林业企业无形资产与企业业绩的相关性进行了实证分析,结果显示,林业企业无形资产对企业业绩的相关性并不明显,而总资产规模与经营业绩的相关性明显,表明我国林业企业目前仍处于规模发展阶段。
In the era of knowledge economy and the rapid development of science and technology, intangible assets have played an increasingly important role in the creation of enterprise value. Whether the intangible assets of forestry enterprises in our country also play an active role in promoting the performance of enterprises? This paper selects the listed forestry companies in Shenzhen and Shanghai from 2007 to 2012 as a sample, and makes an empirical analysis of the correlation between the intangible assets of forestry enterprises and the performance of enterprises The results show that the correlation between the intangible assets of forestry enterprises and the performance of the enterprises is not obvious, and the correlation between the total assets scale and the operating performance is obvious, which shows that the forestry enterprises in our country are still in the stage of scale development.