动漫企业智力资本结构及其对企业绩效的影响与提升研究
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摘要
随着知识经济时代的到来,企业面临的商业环境变化日趋动荡和复杂,未来的财富将主要来自于无形的知识资源。相对于传统企业,动漫企业智力更新的速度更快,智力密集度更强,动漫企业拥有的智力资产价值远远超过其有形资产的价值,这使得动漫企业需要视自身为学习型组织,尽力去追求智力资本的持续提高。
我国的动漫企业欲对其智力资本进行有效的管理与开发,则必须首先确认智力资本结构与企业绩效的关系。论文采用实证和理论研究相结合的方法,对动漫企业智力资本结构与绩效的影响进行深入分析,阐明了智力资本结构与动漫企业绩效的关系,以及智力资本各要素之间的相互作用及其与绩效的关系。
论文首先界定了相关概念之后,对基于创意过程的动漫企业的智力资本结构维度进行研究。通过探索性因素分析和验证性因素分析,从Skandia的领航者模型出发,结合动漫企业的组织特征,对于智力资本的二维结构模型、三维结构模型和四维结构模型进行了比较验证,确立了动漫企业智力资本是由人力资本、结构资本、关系资本和创意资本四个维度构成,同时进一步检验了创意过程即智力社会化、智力外部化、智力组合化和智力内在化对动漫企业智力资本形成和结构维度的影响机制。
其次论文从财务与非财务、定性与定量、过去和现在、长期目标和短期目标相结合的角度出发,建立了一套适合动漫企业绩效评价的指标体系。在《国有资本金效绩评价规则》的基础上,对企业绩效评价指标体系进行改进和设计。动漫企业绩效评价指标体系由基本指标、辅助指标、非计量指标三个层次构成。并且选择因子分析作为动漫企业绩效评价的方法,得到了样本企业绩效的排名,发现我国动漫企业绩效整体偏弱且发展不均衡,不同动漫企业绩效呈梯队分布；进一步采取聚类分析和雷达图等方法和工具,对各类企业绩效的特征表现进行了深入分析。
然后论文利用结构方程模型,研究了智力资本与动漫企业创意创新能力、市场能力和财务绩效的关系,形成了动漫企业绩效构面之间的关系、智力资本各个维度与绩效的关系和智力资本的交互作用及与绩效的关系的相关结论。研究表明,人力资本、结构资本、关系资本和创意资本对动漫企业的创意创新能力都有着显著而直接的正向影响效应,但结构资本、关系资本和创意资本对企业市场能力的构建没有显著的影响效应,因而结构资本、关系资本和创意资本通过动漫企业的创意创新能力间接影响其财务绩效,并得到相关结论。
在此基础上,论文根据主要结论绘制成动漫企业智力资本结构及其对企业绩效影响和提升关系整合的HSCI模型。最后论文探讨了动漫企业智力资本结构对企业绩效的提升策略,提出了相关的管理策略建议。通过本论文的研究,引导动漫企业在进行智力资本投资时应将焦点放在主要因素上,避免资源的浪费,为企业智力知识管理提供了新的理论阐释和实证支持,为动漫企业有效地管理智力资本提供了理论依据。
As the knowledge economy times, the business environment that enterprises are facing is becoming more and more unstable and complicated, future wealth will mainly come from the intangible knowledge resources.Relative to traditional enterprise, catoon enterprise has a quicker intelligence updating speed and a stronger intelligence intensity.The intelligence assets value of a catoon enterprise will far exceeds its tangible assets value, therefore catoon enterprise needs to regard itself as a learning organization and tries to maintain a sustained improvement of intelligence capital.
A catoon enterprise that wants to run its intelligence capital and make ues of it effectively must first verify the relationship between the intelligence capital structure and the corporate performance. This thesis analyzed the impact of intelligence capital structure of cartoon enterprise on its performance empirically and theoretically, illustrated the relationship between them. It also illustrated the interaction between key factors of intelligence capital and the relationships between each key factor and corporate performance.
This article defines the concepts first, studied the dimensions of intellectual capital structure of a creative cartoon enterprise, with the methods of factor analyzing and factor verifying, based on the Skandia navigator model, this thesis has compared the two-dimensional structure model,the three-dimensional structure model and the four-dimensional structure model,it has come to the conclusion that cartoon enterprise has four dimensions:human capital, structure capital, relationship capital and creative capital; the creative process of a cartoon enterprise involves intelligence socialization, intelligence externalization, intelligence combination and intelligence internalization,this article has also verified the influential mechanism that a cartoon enterprise's creative process has on enterprise intelligence capital formation and structural dimension.
Secondly, from the combination of financial and non-financial, qualitative and quantitative, past and present, long term objective and short term objective, the thesis established a performance evaluation indicators system which is suitable for cartoon enterprise. Based on "the stated-owned capital fund performance evaluation rules", the thesis improved and designed the performace evaluation indicators system, which consists of basic indicator, auxiliary indicator and non-quantitative indicator. Then it chose factor analysis as the evaluation method to get the performance ranking of sample enterprises. The overall weakness of corporate performance and uneven development of cartoon enterprises in China were found, the performances of different enterprises were trapezoid distributed; by adopting clustering analysis method and radar chart, further in-depth analysis of features of corporate performance of various cartoon enterprises was finished.
And then, based on the structure equation model, this article has done research on the relations between the intellectual capital and corporate creative ability,marketing ability and financial performance, It has reached some conclusions.The study shows:human capital,structure capital,relationship capital and creative capital all has a significant,direct and positive effect on cartoon enterprise's innovative ability;but structure capital relationship capital and creative capital doesn't has a significant effect on firm's marketing ability therefore structure capital,relationship capital and creative capital affect the financial performance indirectly through firm's innovative ability.
Then, the paper examines the catoon enterprise intellectual capital structure on firm performance enhancement strategy, make relevant management strategies proposed.Lastly, this article drew the HSCI model according to main conclusions that has been come to. Through this research, we can guide a catoon enterprise to focus on main factors when it invests in intelligence capital, avoiding waste of resource, this thesis offers new theoretical explanation and empirical support for managing intellectual capital, provides theory for cartoon enterprise to manage intellectual capital effectively.
我国的动漫企业欲对其智力资本进行有效的管理与开发,则必须首先确认智力资本结构与企业绩效的关系。论文采用实证和理论研究相结合的方法,对动漫企业智力资本结构与绩效的影响进行深入分析,阐明了智力资本结构与动漫企业绩效的关系,以及智力资本各要素之间的相互作用及其与绩效的关系。
论文首先界定了相关概念之后,对基于创意过程的动漫企业的智力资本结构维度进行研究。通过探索性因素分析和验证性因素分析,从Skandia的领航者模型出发,结合动漫企业的组织特征,对于智力资本的二维结构模型、三维结构模型和四维结构模型进行了比较验证,确立了动漫企业智力资本是由人力资本、结构资本、关系资本和创意资本四个维度构成,同时进一步检验了创意过程即智力社会化、智力外部化、智力组合化和智力内在化对动漫企业智力资本形成和结构维度的影响机制。
其次论文从财务与非财务、定性与定量、过去和现在、长期目标和短期目标相结合的角度出发,建立了一套适合动漫企业绩效评价的指标体系。在《国有资本金效绩评价规则》的基础上,对企业绩效评价指标体系进行改进和设计。动漫企业绩效评价指标体系由基本指标、辅助指标、非计量指标三个层次构成。并且选择因子分析作为动漫企业绩效评价的方法,得到了样本企业绩效的排名,发现我国动漫企业绩效整体偏弱且发展不均衡,不同动漫企业绩效呈梯队分布；进一步采取聚类分析和雷达图等方法和工具,对各类企业绩效的特征表现进行了深入分析。
然后论文利用结构方程模型,研究了智力资本与动漫企业创意创新能力、市场能力和财务绩效的关系,形成了动漫企业绩效构面之间的关系、智力资本各个维度与绩效的关系和智力资本的交互作用及与绩效的关系的相关结论。研究表明,人力资本、结构资本、关系资本和创意资本对动漫企业的创意创新能力都有着显著而直接的正向影响效应,但结构资本、关系资本和创意资本对企业市场能力的构建没有显著的影响效应,因而结构资本、关系资本和创意资本通过动漫企业的创意创新能力间接影响其财务绩效,并得到相关结论。
在此基础上,论文根据主要结论绘制成动漫企业智力资本结构及其对企业绩效影响和提升关系整合的HSCI模型。最后论文探讨了动漫企业智力资本结构对企业绩效的提升策略,提出了相关的管理策略建议。通过本论文的研究,引导动漫企业在进行智力资本投资时应将焦点放在主要因素上,避免资源的浪费,为企业智力知识管理提供了新的理论阐释和实证支持,为动漫企业有效地管理智力资本提供了理论依据。
As the knowledge economy times, the business environment that enterprises are facing is becoming more and more unstable and complicated, future wealth will mainly come from the intangible knowledge resources.Relative to traditional enterprise, catoon enterprise has a quicker intelligence updating speed and a stronger intelligence intensity.The intelligence assets value of a catoon enterprise will far exceeds its tangible assets value, therefore catoon enterprise needs to regard itself as a learning organization and tries to maintain a sustained improvement of intelligence capital.
A catoon enterprise that wants to run its intelligence capital and make ues of it effectively must first verify the relationship between the intelligence capital structure and the corporate performance. This thesis analyzed the impact of intelligence capital structure of cartoon enterprise on its performance empirically and theoretically, illustrated the relationship between them. It also illustrated the interaction between key factors of intelligence capital and the relationships between each key factor and corporate performance.
This article defines the concepts first, studied the dimensions of intellectual capital structure of a creative cartoon enterprise, with the methods of factor analyzing and factor verifying, based on the Skandia navigator model, this thesis has compared the two-dimensional structure model,the three-dimensional structure model and the four-dimensional structure model,it has come to the conclusion that cartoon enterprise has four dimensions:human capital, structure capital, relationship capital and creative capital; the creative process of a cartoon enterprise involves intelligence socialization, intelligence externalization, intelligence combination and intelligence internalization,this article has also verified the influential mechanism that a cartoon enterprise's creative process has on enterprise intelligence capital formation and structural dimension.
Secondly, from the combination of financial and non-financial, qualitative and quantitative, past and present, long term objective and short term objective, the thesis established a performance evaluation indicators system which is suitable for cartoon enterprise. Based on "the stated-owned capital fund performance evaluation rules", the thesis improved and designed the performace evaluation indicators system, which consists of basic indicator, auxiliary indicator and non-quantitative indicator. Then it chose factor analysis as the evaluation method to get the performance ranking of sample enterprises. The overall weakness of corporate performance and uneven development of cartoon enterprises in China were found, the performances of different enterprises were trapezoid distributed; by adopting clustering analysis method and radar chart, further in-depth analysis of features of corporate performance of various cartoon enterprises was finished.
And then, based on the structure equation model, this article has done research on the relations between the intellectual capital and corporate creative ability,marketing ability and financial performance, It has reached some conclusions.The study shows:human capital,structure capital,relationship capital and creative capital all has a significant,direct and positive effect on cartoon enterprise's innovative ability;but structure capital relationship capital and creative capital doesn't has a significant effect on firm's marketing ability therefore structure capital,relationship capital and creative capital affect the financial performance indirectly through firm's innovative ability.
Then, the paper examines the catoon enterprise intellectual capital structure on firm performance enhancement strategy, make relevant management strategies proposed.Lastly, this article drew the HSCI model according to main conclusions that has been come to. Through this research, we can guide a catoon enterprise to focus on main factors when it invests in intelligence capital, avoiding waste of resource, this thesis offers new theoretical explanation and empirical support for managing intellectual capital, provides theory for cartoon enterprise to manage intellectual capital effectively.
引文
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