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在知识经济时代,对于从事金融服务的知识密集型企业———商业银行而言,智力资本已逐渐成为影响其绩效的重要资源。本文选取2006-2009年我国14家上市商业银行的数据,从智力资本增值系数法(VAIC)角度实证研究商业银行智力资本与绩效的相关性。研究结果表明:智力资本、人力资本与商业银行绩效显著正相关;财务资本、结构资本、关系资本与商业银行绩效均正相关,但并不显著。结合实证研究结果本文还提出了相应的对策建议。
In the age of knowledge economy, intellectual capital, a knowledge-intensive enterprise engaged in financial services, has gradually become an important resource that affects its performance. This paper selects the data of 14 listed commercial banks in China from 2006 to 2009, and empirically studies the correlation between intellectual capital and performance of commercial banks from the perspective of VAIC. The research results show that there is a significant positive correlation between intellectual capital, human capital, and commercial bank performance; financial capital, structural capital, relationship capital, and commercial bank performance are positively related, but not significant. Combining the results of empirical research, this paper also put forward corresponding countermeasures and suggestions.