知识资产、智力资本与企业绩效关系研究
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摘要
随着知识经济在全球范围内的兴起,知识作为一种无形资产在企业成长中的地位和作用得到了广泛的认可。本文以高技术企业为研究对象,试图解决三个基本问题:第一,在高技术企业内部,员工主要利用什么样的知识资产?第二,这些知识资产如何影响企业智力资本进而影响组织绩效?第三,如何采用定量研究方法度量智力资本对企业绩效的影响?论文采用理论分析和实证研究相结合,定性研究和定量研究相结合的方法,对上述三个基本问题进行了较为深入的探讨。
本文首先对知识资产、智力资本及其与企业绩效关系的相关研究进行系统的回顾,提出本研究中知识资产和智力资本的概念,并将已有的研究成果进行整理和归纳,提出进一步研究的空间,为本文的实证研究奠定了理论基础。
其次,从无形资产价值驱动的视角研究知识资产,通过分析员工与组织价值驱动因素之间的互动关系,识别操作性知识资产因素,为理论界和实践工作者界定知识资产指标提供了新的视角,并给出本研究中智力资本各构成的概念。同时,建立知识资产、智力资本与企业绩效关系概念模型,在此基础上,提出理论假设。
再次,对调研问卷和量表进行设计和开发,以高技术企业为实证研究对象,根据调查数据,利用偏最小二乘结构方程模型分析方法对所设定的模型进行分析,并根据分析结果调整原始模型,以修正模型为依据,分析知识资产、智力资本与企业绩效之间的关系,并对研究结论进行分析,同时提出相应的建议。
最后,在论述未确知数学理论的基础上,将未确知测度方法引入到企业智力资本绩效评价中,建立智力资本对企业绩效影响的未确知测度模型,定量地评估了智力资本对企业绩效的贡献值,该模型考虑了评价空间的“有序性”和“信息不确定性”,给出了合理的置信度准则和排序的评分准则,可使评价结果更合理、分辨率更高。同时,该模型逻辑严谨,计算过程简单方便,能够充分利用获得信息,结果直观可靠,能够反映多个因子共同作用于智力资本绩效的综合效应,可对定性指标和定量指标同时进行评价,对于开展智力资本绩效评价具有较好的应用性和可操作性。
With the development of the global economy, knowledge assets played more and more important role as an intangible asset. Taken high-tech corporation as the study background, the dissertation would solve the following problems: The first was that what knowledge assets was leveraged by employees in high-tech company in china? The second was that how those knowledge assets effected on intellectual capital and impacted on performance finally? The third was that how to evaluated the performance resulted from intellectual capital? The study was empirical and combined qualitative and quantitative research.
Firstly, the related researches about knowledge assets, intellectual capital and its’relationships with the performance were carried to overall review by the numbers. The conceptions of knowledge assets and intellectual capital were put forward, Then the dissertation arranged and concluded the existing research achievements, Which is the theory basis as this paper.
Secondly, knowledge assets factors were identified through analyzing the mutual relationships between employee and the factors driven by strategic value in the firm, which gived the new view of identifying knowledge assets indexes for theory researchers and practice workers. The concepts of all intellectual constructs were elaborated, and then the concept model of the relationship between knowledge assets,intellectual capital and performance was put forward. And the theory assumptions among all concepts were established .
Thirdly, the investigation design and the whole process of the questionnaire development were detailedly elaborated.The high-tech companies were taken as the research object, according to the inquisition data,the PLS and SEM methods were used. After analyzing the result and the revised model, the relationships of knowledge assets、intellectual capital and performance were tested,and the casual relationship of knowledge assets and performance was established, then concluded with the management division.
Finally, After discussing the uncertained theory, the uncertained measurement method was introduced, then the uncertained measurement model of performance impacted by intellectual capital was established. The model considered the ranging and unascertained nature of information about evaluation space, the appropriated confident standard and score rule were suggested, which improved the appraisal result. And the model was scientific, simple and used to evaluating both qualitative and qualitative indexes, which also gived a new approach and new way in evaluating the intellectual capital impacting on performance.
本文首先对知识资产、智力资本及其与企业绩效关系的相关研究进行系统的回顾,提出本研究中知识资产和智力资本的概念,并将已有的研究成果进行整理和归纳,提出进一步研究的空间,为本文的实证研究奠定了理论基础。
其次,从无形资产价值驱动的视角研究知识资产,通过分析员工与组织价值驱动因素之间的互动关系,识别操作性知识资产因素,为理论界和实践工作者界定知识资产指标提供了新的视角,并给出本研究中智力资本各构成的概念。同时,建立知识资产、智力资本与企业绩效关系概念模型,在此基础上,提出理论假设。
再次,对调研问卷和量表进行设计和开发,以高技术企业为实证研究对象,根据调查数据,利用偏最小二乘结构方程模型分析方法对所设定的模型进行分析,并根据分析结果调整原始模型,以修正模型为依据,分析知识资产、智力资本与企业绩效之间的关系,并对研究结论进行分析,同时提出相应的建议。
最后,在论述未确知数学理论的基础上,将未确知测度方法引入到企业智力资本绩效评价中,建立智力资本对企业绩效影响的未确知测度模型,定量地评估了智力资本对企业绩效的贡献值,该模型考虑了评价空间的“有序性”和“信息不确定性”,给出了合理的置信度准则和排序的评分准则,可使评价结果更合理、分辨率更高。同时,该模型逻辑严谨,计算过程简单方便,能够充分利用获得信息,结果直观可靠,能够反映多个因子共同作用于智力资本绩效的综合效应,可对定性指标和定量指标同时进行评价,对于开展智力资本绩效评价具有较好的应用性和可操作性。
With the development of the global economy, knowledge assets played more and more important role as an intangible asset. Taken high-tech corporation as the study background, the dissertation would solve the following problems: The first was that what knowledge assets was leveraged by employees in high-tech company in china? The second was that how those knowledge assets effected on intellectual capital and impacted on performance finally? The third was that how to evaluated the performance resulted from intellectual capital? The study was empirical and combined qualitative and quantitative research.
Firstly, the related researches about knowledge assets, intellectual capital and its’relationships with the performance were carried to overall review by the numbers. The conceptions of knowledge assets and intellectual capital were put forward, Then the dissertation arranged and concluded the existing research achievements, Which is the theory basis as this paper.
Secondly, knowledge assets factors were identified through analyzing the mutual relationships between employee and the factors driven by strategic value in the firm, which gived the new view of identifying knowledge assets indexes for theory researchers and practice workers. The concepts of all intellectual constructs were elaborated, and then the concept model of the relationship between knowledge assets,intellectual capital and performance was put forward. And the theory assumptions among all concepts were established .
Thirdly, the investigation design and the whole process of the questionnaire development were detailedly elaborated.The high-tech companies were taken as the research object, according to the inquisition data,the PLS and SEM methods were used. After analyzing the result and the revised model, the relationships of knowledge assets、intellectual capital and performance were tested,and the casual relationship of knowledge assets and performance was established, then concluded with the management division.
Finally, After discussing the uncertained theory, the uncertained measurement method was introduced, then the uncertained measurement model of performance impacted by intellectual capital was established. The model considered the ranging and unascertained nature of information about evaluation space, the appropriated confident standard and score rule were suggested, which improved the appraisal result. And the model was scientific, simple and used to evaluating both qualitative and qualitative indexes, which also gived a new approach and new way in evaluating the intellectual capital impacting on performance.
引文
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