基于可拓的第三方物流企业智力资本评价研究
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摘要
新知识经济的发展,使智力资本成为企业最重要的经济资源,在企业价值中扮演重要角色。面临新的历史时期和社会环境,对在企业的价值创造中发挥重要作用的知识即智力资本的管理在企业价值提升的过程中无疑正扮演着一个最为关键的角色。我国第三方物流企业在新的历史时期若想与世界实力强大的第三方物流企业抗衡,在国内国际竞争中立足,那么加强智力资本的管理,提高智力资本评价的水平,建立有效的智力资本评价机制势在必行。
目前关于智力资本的研究主要集中在两个领域:智力资本管理领域与智力资本评价领域。大量的研究和实践都已证明,对事物的有效评价是高效管理的基础与前提,因此本文选取智力资本的评价研究作为切入点,然而由于智力资本本身的特点,使得到目前为止还没有形成一套普遍认可的评价指标体系,本文以第三方物流企业为出发点,结合行业特点,将企业取得成功的大部分智力资本关键因素结合起来,有针对性的对第三方物流企业进行智力资本的评价。
本文的研究目的是综合运用智力资本理论、绩效评价理论、管理学、可拓学理论以及层次分析法等相关理论知识,借助理论与实证、定性与定量的研究方法,建立我国第三方物流企业智力资本评价的指标体系,以及设计我国第三方物流企业智力资本可拓综合评价模型,同时对第三方物流企业进行了的实证研究,从而提出提高智力资本管理水平,增强第三方物流企业竞争力的建议。
主要解决了以下三个问题:
1.第三方物流企业智力资本的三个构成一即人力资本、组织资本和关系资本,在此基础上建立了第三方智力资本评价体系。
2.将可拓学和层次分析法结合起来,构建第三方智力资本可拓综合评价模型。
3.对目标企业进行实证研究,并对智力资本进行评价分析,得出初步的第三方物流企业智力资本评价报告。
With the development of knowledge-based economy,intellectual capital has become the most important economical resource of organization.,which played an important role in the value of the enterprise. Facing new historical period and social environment ,the management of knowledge namely intellectual capital which is important to the value creative in the enterprise will act a key role in the process of promoting enterprise value . In the new historical period, if China's third-party logistics enterprises wants to be aginst with the powerful third-party logistics enterprises in the world and be strong in the competitive environment,it is imperative for the third-party logistics enterprises to strengthen the management of intellectual capital, improve the leval of the evaluation of intellectual capital and establish an effective intellectual capital rating mechanism.
Currently the study on the intellectual capital mainly concentrated in two areas: intellectual capital management fiedld and intellectual capital evaluation field . A substantial amount of research and practice have proved that the effective evaluation of things is the foundation and premise of efficient management. therefore we choose the evaluation of the knowledge capital as a starting point, but because of the nature of intellectual capital, so far there has not a set of generally accepted evaluation index system.The paper will choose the third party logistics enterprises as the starting point, with industry characteristics and the success of most crucial factors of intellectual capital combined, evaluated the intellectual capital in a pointed way.
This study aims to make use of intellectual capital theory, the performance evaluation theoretical, management , extenics theory and the analytic hierarchy process of the relevant law, with theoretical and empirical, qualitative and quantitative research methods, builds up intellectual Capital evaluation index system and design extension synthesis model for China's third-party logistics enterprises ,and do the Empirical Study as well, so that improves the level of intellectual capital management, and strengthen the competitiveness of enterprises proposal.
The study mainly solved the following three issues:
1. The three components of Third-party logistics enterprise intellectual capital -namely, human capital, organization capital and relations capital ,and on this basis establish a third-party logistics enterprises evaluation system for intellectual capital.
2.Construct extension synthesis model for China's third-party logistics enterprises with extenics theory and theAHP theory combined.
3. Do empirical research to target enterprises, and evaluate the intellectual capital, and then come to the preliminary third-party logistics enterprise intellectual capital evaluation report.
This paper which based on the above points hopes to make a usefulcontribution with intellectual capital evaluation and enhance the competitiveness for the third-party logistics enterprises in China.
目前关于智力资本的研究主要集中在两个领域:智力资本管理领域与智力资本评价领域。大量的研究和实践都已证明,对事物的有效评价是高效管理的基础与前提,因此本文选取智力资本的评价研究作为切入点,然而由于智力资本本身的特点,使得到目前为止还没有形成一套普遍认可的评价指标体系,本文以第三方物流企业为出发点,结合行业特点,将企业取得成功的大部分智力资本关键因素结合起来,有针对性的对第三方物流企业进行智力资本的评价。
本文的研究目的是综合运用智力资本理论、绩效评价理论、管理学、可拓学理论以及层次分析法等相关理论知识,借助理论与实证、定性与定量的研究方法,建立我国第三方物流企业智力资本评价的指标体系,以及设计我国第三方物流企业智力资本可拓综合评价模型,同时对第三方物流企业进行了的实证研究,从而提出提高智力资本管理水平,增强第三方物流企业竞争力的建议。
主要解决了以下三个问题:
1.第三方物流企业智力资本的三个构成一即人力资本、组织资本和关系资本,在此基础上建立了第三方智力资本评价体系。
2.将可拓学和层次分析法结合起来,构建第三方智力资本可拓综合评价模型。
3.对目标企业进行实证研究,并对智力资本进行评价分析,得出初步的第三方物流企业智力资本评价报告。
With the development of knowledge-based economy,intellectual capital has become the most important economical resource of organization.,which played an important role in the value of the enterprise. Facing new historical period and social environment ,the management of knowledge namely intellectual capital which is important to the value creative in the enterprise will act a key role in the process of promoting enterprise value . In the new historical period, if China's third-party logistics enterprises wants to be aginst with the powerful third-party logistics enterprises in the world and be strong in the competitive environment,it is imperative for the third-party logistics enterprises to strengthen the management of intellectual capital, improve the leval of the evaluation of intellectual capital and establish an effective intellectual capital rating mechanism.
Currently the study on the intellectual capital mainly concentrated in two areas: intellectual capital management fiedld and intellectual capital evaluation field . A substantial amount of research and practice have proved that the effective evaluation of things is the foundation and premise of efficient management. therefore we choose the evaluation of the knowledge capital as a starting point, but because of the nature of intellectual capital, so far there has not a set of generally accepted evaluation index system.The paper will choose the third party logistics enterprises as the starting point, with industry characteristics and the success of most crucial factors of intellectual capital combined, evaluated the intellectual capital in a pointed way.
This study aims to make use of intellectual capital theory, the performance evaluation theoretical, management , extenics theory and the analytic hierarchy process of the relevant law, with theoretical and empirical, qualitative and quantitative research methods, builds up intellectual Capital evaluation index system and design extension synthesis model for China's third-party logistics enterprises ,and do the Empirical Study as well, so that improves the level of intellectual capital management, and strengthen the competitiveness of enterprises proposal.
The study mainly solved the following three issues:
1. The three components of Third-party logistics enterprise intellectual capital -namely, human capital, organization capital and relations capital ,and on this basis establish a third-party logistics enterprises evaluation system for intellectual capital.
2.Construct extension synthesis model for China's third-party logistics enterprises with extenics theory and theAHP theory combined.
3. Do empirical research to target enterprises, and evaluate the intellectual capital, and then come to the preliminary third-party logistics enterprise intellectual capital evaluation report.
This paper which based on the above points hopes to make a usefulcontribution with intellectual capital evaluation and enhance the competitiveness for the third-party logistics enterprises in China.
引文
[1]彼得·德鲁克著.《后资本主义社会》.上海,上海译文出版社,1998.12.
[2]杨宏进,薛澜译,《以知识为基础的经济》,北京,机械工业出版社,1998.9.
[3]余光胜著,《企业发展的知识分析》,上海,上财经大学出版社,2000.10.
[4]雷家驌,冯婉玲编著.知识经济学导论.北京:清华大学出版社,2001,10-19.
[5]袁庆宏.企业智力资本管理.北京:经济管理出版社,2001.85-99.
[6]杨柏林,魏斌.智力资本与企业竞争战略.山东师范大学学报,2003,48(5):139-141.
[7]唐翰站,唐元虎,李湛.智力资本是知识经济时代的动力与财富之源.上海交通大学学报.1999,7(2):18-22.
[8]章丽君,陈建明.企业竞争与智力资本的管理.中国管理科学,2000,1(8):697-70.
[9]Dzinkowski,The measurement and management of intellectual capital:An introduction Management.Accounting,Feb 2000,78(2)33-36.
[10]Booth,The measurement of intellectual capital,Management Accounting,Nov 1998,Vol.76,No.10:26-28.
[11]Roos,G.and Roos,J.,Measuring your company' s intellectual performance,Long Range Planning,1997,Vol.30,No.3,P413-426.
[12]Sveiby,K-E.,Intellectual capital:Thinking ahead,Australian CPA,June 1998,Vol.68,No.5:18-22.
[13]Stewart,T.A,Intellectual capital:The new wealth of organizations.Doubleday,A Division of Bantam Doubleday Dell Publishing Group Press,1997:101-110
[14]Van.buren,Mark E.A.Yard stick for knowledge management.Training and Development 1999,51(3):71-74.
[15]Annie Brooking.Intellectual Capital:Core Assets for the Third Millennium Enterprise[M].Thomson Business Pres,London,1996:224-228.
[16]Edvinsson,L.and Malone M.S.Intellectual Capital:Realizing Your Company' s true Value by finding its hidden brainpower.Harper Business Press,New York,1997,225.
[17]Arthur Andeson.Knowledge Measure[M].Next Generation Research Group Paper,1998, 99-129.
[18]Waterhouse,J.and Svendsen.Strategic Performance Monitoring and Management[M].Toronto CICA,1998,96-104.
[19]Hermanson.R.Accounting for Human Assets:Bureau of Business and Economic Research[R].Michigan State University.Occasional Paper,1964:23-25.
[20]弗雷德·R·戴维,《战略管理》,经济科学出版社,1998年6月:15-20.
[21]付亚和许玉林《绩效管理》复旦大学出版社2005.8:94-102.
[22]蒋蓉华.企业知识管理绩效评价研究.2004,博士学位论文.
[23]蒋蓉华,钟旺霖.企业知识管理绩效评价综述.广西社会科学.2004,No.8:53-56.
[24]李华伟,董小英,左美云.知识管理的理论与实践.2002.北京:华艺出版社.
[25]中国国家标准.物流术语卷.物流
[26]汝宜红.物流学导论.清华大学出版社,北京交通大学出版社.2004:25-42.
[27]门峰.现代物流概论.上海财经大学出版社.2004:10-32.
[28]孙宏岭,戚世钧.现代物流活动绩效分析[M].中国物资出版社.2001
[29]郝聚民.第三方物流.成都:四川人民出版社,2002:1-28
[30]蔡文.物元模型及其应用.北京:科学技术文献出版社,1994
[31]蔡文,杨春燕,何斌.可拓逻辑初步.北京:科学出版社,2003
[32]蔡文,孙弘安,杨益民.从物元分析到可拓学,北京:科学技术文献出版社,1995
[33]孙涛.智力资本评价及其对组织绩效的影响研究:(硕士学位论文).浙江:浙江大学,2003.
[34]柏丹.企业价值导向的智力资本评估方法研究:(硕士学位论文).大连:大连理工大学,2005.
[35]付玉.知识资本的评价及其与竞争优势的相关性研究:(硕士学位论文).浙江:浙江大学,2004
[2]杨宏进,薛澜译,《以知识为基础的经济》,北京,机械工业出版社,1998.9.
[3]余光胜著,《企业发展的知识分析》,上海,上财经大学出版社,2000.10.
[4]雷家驌,冯婉玲编著.知识经济学导论.北京:清华大学出版社,2001,10-19.
[5]袁庆宏.企业智力资本管理.北京:经济管理出版社,2001.85-99.
[6]杨柏林,魏斌.智力资本与企业竞争战略.山东师范大学学报,2003,48(5):139-141.
[7]唐翰站,唐元虎,李湛.智力资本是知识经济时代的动力与财富之源.上海交通大学学报.1999,7(2):18-22.
[8]章丽君,陈建明.企业竞争与智力资本的管理.中国管理科学,2000,1(8):697-70.
[9]Dzinkowski,The measurement and management of intellectual capital:An introduction Management.Accounting,Feb 2000,78(2)33-36.
[10]Booth,The measurement of intellectual capital,Management Accounting,Nov 1998,Vol.76,No.10:26-28.
[11]Roos,G.and Roos,J.,Measuring your company' s intellectual performance,Long Range Planning,1997,Vol.30,No.3,P413-426.
[12]Sveiby,K-E.,Intellectual capital:Thinking ahead,Australian CPA,June 1998,Vol.68,No.5:18-22.
[13]Stewart,T.A,Intellectual capital:The new wealth of organizations.Doubleday,A Division of Bantam Doubleday Dell Publishing Group Press,1997:101-110
[14]Van.buren,Mark E.A.Yard stick for knowledge management.Training and Development 1999,51(3):71-74.
[15]Annie Brooking.Intellectual Capital:Core Assets for the Third Millennium Enterprise[M].Thomson Business Pres,London,1996:224-228.
[16]Edvinsson,L.and Malone M.S.Intellectual Capital:Realizing Your Company' s true Value by finding its hidden brainpower.Harper Business Press,New York,1997,225.
[17]Arthur Andeson.Knowledge Measure[M].Next Generation Research Group Paper,1998, 99-129.
[18]Waterhouse,J.and Svendsen.Strategic Performance Monitoring and Management[M].Toronto CICA,1998,96-104.
[19]Hermanson.R.Accounting for Human Assets:Bureau of Business and Economic Research[R].Michigan State University.Occasional Paper,1964:23-25.
[20]弗雷德·R·戴维,《战略管理》,经济科学出版社,1998年6月:15-20.
[21]付亚和许玉林《绩效管理》复旦大学出版社2005.8:94-102.
[22]蒋蓉华.企业知识管理绩效评价研究.2004,博士学位论文.
[23]蒋蓉华,钟旺霖.企业知识管理绩效评价综述.广西社会科学.2004,No.8:53-56.
[24]李华伟,董小英,左美云.知识管理的理论与实践.2002.北京:华艺出版社.
[25]中国国家标准.物流术语卷.物流
[26]汝宜红.物流学导论.清华大学出版社,北京交通大学出版社.2004:25-42.
[27]门峰.现代物流概论.上海财经大学出版社.2004:10-32.
[28]孙宏岭,戚世钧.现代物流活动绩效分析[M].中国物资出版社.2001
[29]郝聚民.第三方物流.成都:四川人民出版社,2002:1-28
[30]蔡文.物元模型及其应用.北京:科学技术文献出版社,1994
[31]蔡文,杨春燕,何斌.可拓逻辑初步.北京:科学出版社,2003
[32]蔡文,孙弘安,杨益民.从物元分析到可拓学,北京:科学技术文献出版社,1995
[33]孙涛.智力资本评价及其对组织绩效的影响研究:(硕士学位论文).浙江:浙江大学,2003.
[34]柏丹.企业价值导向的智力资本评估方法研究:(硕士学位论文).大连:大连理工大学,2005.
[35]付玉.知识资本的评价及其与竞争优势的相关性研究:(硕士学位论文).浙江:浙江大学,2004