企业智力资本与组织绩效关系研究
摘要
从世界范围看,早在上世纪60年代,西方发达国家就已经开始认识到知识在国民经济发展过程中的重要作用,相关学者也同时进行了系统研究,提出了智力资本的概念,并迅速在学术界得到高度重视。随着我国的开放程度不断加大,我国企业不断参与到国际竞争中来,除了原有的依赖物质资本的竞争,基于智力资本的竞争也变得日趋重要。作为企业发展的主推动力,智力资本在我国企业界和学术界都是新概念,相关学者对其的研究也不是很深入,而企业界更是没有充分认识到智力资本作用性,很多对于智力资本的管理还是比较肤浅和盲目的。本文针对以上这些情况,通过进行深入研究,试图在企业智力资本向组织绩效转化路径上取得理论进展,并着重分析了企业智力资产管理,提出了相应的模型。同时,本文也在企业智力资本投资方面进行了深入分析,具体分析了企业的人力资本投资、结构资本投资以及关系资本投资,通过以我国信息设备制造企业为例,对以上各种企业智力资本投资进行了实证分析,采用vAIC方法对该行业主要企业的投资行为进行了仔细计算,从中发现问题,并提出解决思路。
From a global perspective, as early as age sixty-year in the last century, Western countries had already begun to realize that the value of knowledge in the process of national economic development. Its important effects had attracted the relevant scholars conducting a systematic study and proposed the concept of intellectual capital. After that academics paid a high priority on it quickly. As China continuing to increase the degree of openness, China's enterprises are participating in international competition. Compared with the original competition relying on physical capital, intellectual capital-based competition has become increasingly important. As the main driving force for business development, intellectual capital in our business community and academia is a new concept. The research on it is still not very deep, while the business is not fully recognized the role of intellectual capital. A lot of the intellectual capital management is relatively shallow and blind. Based on the current relative theories, this paper tried to make a progress in the path between the intellectual capital and organizational performance, and on the analysis of enterprise intellectual asset management the paper also proposed a model. At the same time, this paper also researched on the business intellectual capital investment, detailed analysis of corporations' investment in human capital, structural capital and the relationship. Through information equipment manufacturing enterprises in China, for example, the above-mentioned various enterprise's intellectual capital investments were taken the empirical analysis, and used the method of VAIC to calculate, trying to find the problems in the process of investment and propose solutions.
From a global perspective, as early as age sixty-year in the last century, Western countries had already begun to realize that the value of knowledge in the process of national economic development. Its important effects had attracted the relevant scholars conducting a systematic study and proposed the concept of intellectual capital. After that academics paid a high priority on it quickly. As China continuing to increase the degree of openness, China's enterprises are participating in international competition. Compared with the original competition relying on physical capital, intellectual capital-based competition has become increasingly important. As the main driving force for business development, intellectual capital in our business community and academia is a new concept. The research on it is still not very deep, while the business is not fully recognized the role of intellectual capital. A lot of the intellectual capital management is relatively shallow and blind. Based on the current relative theories, this paper tried to make a progress in the path between the intellectual capital and organizational performance, and on the analysis of enterprise intellectual asset management the paper also proposed a model. At the same time, this paper also researched on the business intellectual capital investment, detailed analysis of corporations' investment in human capital, structural capital and the relationship. Through information equipment manufacturing enterprises in China, for example, the above-mentioned various enterprise's intellectual capital investments were taken the empirical analysis, and used the method of VAIC to calculate, trying to find the problems in the process of investment and propose solutions.
引文
[1]李婉莹.智力资本含义辨析[J].科技创业月刊,2007,(3):173-174.
[2]张小红.智力资本极其管理研究--以科研机构为例[D].北京:中国农业科学院,2007.
[3]朱学义,黄元元.我国智力资本会计应用初探[J].会计研究,2004,(8):61-64.
[4]王勇,许庆瑞.智力资本及其测度研究[J].研究与发展管理,2002,(2):11.
[5]Feiwal G R.The Intellectual Capital of Michal Kalecki:A Study in Economic Theory and Policy[M].Tennessee:The University of Tennessee Press,1975.
[6]Kaplan,Norton.Strategic Learning and Balanced Scorecard[J].Strategy & Leadership,1996,24(5):18.
[7]Lynn B E.Performance Evaluation in The New Economy:Bringing the Measurement and Evaluation of Intellectual Capital into the Management Planning and Control System.International Journal of Technology Management,1998,16(1/2/3):162-176.
[8]袁艺,袁一骏.智力资本测量模型评述[J].外国经济与管理,2002,(8):17.
[9]吴俊哲.智力资本对高技术企业绩效的影响研究[D].湖南:湖南大学管理学院,2006
[10]Annie Brooking.Intellectual Capital:Core Assets for The Third Millennium Enterprise[M].London:International Thomson Business Press,1996.
[11]Masoulas.Organizational Requirements Definition for Intellectual Capital Management[J].International Journal of Technology Management,1998,16(1/2/3):126-143.
[12]Roos J.Exploring the Concept of Intellectual Capital(IC)[J].Long Range Planning,1998,31(1):150-153.
[13]李平,刘希宋.知识经济时代的企业智力资本开发[J].中国人力资源开发,2005,(6):18-21.
[14]Ulrich D.Intellectual Capital = Competence × Commitment[J].Sloan Management Review,1998,39(2):15-26.
[15]袁锋,陈晓剑,严志勇.高科技企业智力资本的定性评估[J].中国管理科学,2002,(10):471-474.
[16]王化成.财务管理[M].北京:中国人民大学出版社,1995.
[17]财政部注册会计师考试委员会办公室.会计[M].北京:经济科学出版社,2002.
[18]钟俊元.个体智力资本向组织智力资本转化的机理模式与机制研究[D].浙江:浙江大学,2002.
[19]Edvinsson,Sullivan.Developing a model for managing intellectual capital[J].European Management Journal,1996,(4):356-364.
[20]Sveiby K.Intellectual Capital:Thinking Ahead.Australian CPA,1998,68(5):18-22.
[21]于佳木.企业智力资本与技术创新能力关系的定量分析[D].大连:大连理工大学,2006.
[22]财政部统计评价司.企业效绩评价工作指南[M].北京:经济科学出版社,2002.
[23]冯丽霞.企业绩效及其决定因素研究[J].长沙理工大学学报,2004,19(3):17-22.
[24]高立法,冯腾达.企业经营分析与绩效评价[M].北京:经济管理出版社,2001.
[25]张延平,王满四.员工素质:提高员工绩效的新视角[J].广州大学学报(社会科学版),2005,4(5):71-72.
[26]Fiegenbaum A,Thomas H.Strategic groups and performance:the case of the insurance industry:1970-1984[J].Strategic Management Journal,1990,11(3):197-216.
[27]Hofmann D A,Jacobs R,Gerras S J.Mapping individual performance over time[J].Journal of Applied Psychology,1992,77:185-195.
[28]Lesser E L,Storck J.Communities of practice and organizational performance[J].IBM System Journal,2001,40(4):831.
[29]Michael Tippinsi,Ravipreet S.IT Competency and Firm Performance:Is Organizational Learning A Middling Link[J].Strategic Management Journal,2003,24:745- 761.
[30]Nkomo S M.Human resource planning and organizational performance:an exploratory analysis[J].Strategic Management Journal,1987,(8):387-392.
[31]周小亮.企业绩效与现代企业理论:分析与思考[J].学术月刊,2001,(1):48-56.
[32]周小虎.企业家社会资本及其对企业绩效的作用[J].安徽师大学报(社科版),2002,(1):1-6.
[33]王颖,李树茁.人力资源管理实践与企业绩效关系研究述评[J].科学学研究,2002,20(6):640-645.
[34]吴红骏,陈姝娟.论组织中的人际关系与组织绩效[J].社会纵横,2004,(3):54-55.
[35]Pena.Intellectual Capital and Business Start-up Success[J].Journal of Intellectual Capital,2002,3(2):180-198.
[36]Harrison,Sullivan.Profiting from Intellectual Capital:Learning from Leading Companies[J].Journal of Intellectual Capitall 2001,(1):33-46.
[37]Guthrie.The Management and the Reporting of Intellectual Capital[J].Journal of Intellectual Capital,2002,2(1):27-41.
[38]Bassi,Van.Valuing Investment in Intellectual Capital[J].International Journal of Technology Management 1999,18(6/7/8):414-432.
[39]Steven Firer,Smitchell Williams.Intellectual Capital and Traditional Measures of Corporate Performance[J].Journal of Intellectual Capital,2003,4(2):348-360.
[40]李嘉明,黎富兵.企业智力资本与企业绩效的实证分析[J].重庆大学学报(自然科学版),2004,27(12):134-137.
[41]袁庆宏.企业智力资本管理[M].北京:经济管理出版社,2001.
[42]朱杏珍.人力资本与企业绩效[J].广西社会科学,2003,(1):75.
[43]王兴成.企业知识资本管理与知识库建设[J].科学学研究,2000,18(3):79-84.
[44]张钢.人力资本、组织资本与组织创新[J].科学学研究,2000,(1):67-74.
[45]西奥多·舒尔茨.人力资本投资[M].北京经济学院出版社,1990.
[46]张其仔.社会资本的投资策略与企业绩效[J].经济管理,2004,(16):58-63.
[47]李浩,卢艳丽.智力资本中的客户资本管理研究[J].东北财经大学学报,2003,26(2):12-14.
[48]席酉民.企业集团人力资本管理研究[M].北京:机械工业出版社,2003.
[49]赵中洋.基于组织绩效提升的人力资本投资研究[J].商场现代化,2006,(10):206-207.
[50]李平.企业智力资本开发的价值转化机理.现代管理科学,2005,(7):45-47.
[51]赵顺龙,陈传明.论企业组织资本形成的驱动囚素[J].江海学刊,2004,(3):65-70.
[52]张晓峰.智力资本与战略性重构[M].北京:中国经济出版社,2006.
[53]原毅军,李宜,高微.智力资本投资与企业资本化发展--基于软件上市公司的实证研究[J].大连理工大学学报(社会科学版),2009,30(2):17-21.
[54]傅传锐.智力资本对企业竞争优势的影响--来自我国上市IT公司的证据[J].当代财经,2007,(4):68-74.
[2]张小红.智力资本极其管理研究--以科研机构为例[D].北京:中国农业科学院,2007.
[3]朱学义,黄元元.我国智力资本会计应用初探[J].会计研究,2004,(8):61-64.
[4]王勇,许庆瑞.智力资本及其测度研究[J].研究与发展管理,2002,(2):11.
[5]Feiwal G R.The Intellectual Capital of Michal Kalecki:A Study in Economic Theory and Policy[M].Tennessee:The University of Tennessee Press,1975.
[6]Kaplan,Norton.Strategic Learning and Balanced Scorecard[J].Strategy & Leadership,1996,24(5):18.
[7]Lynn B E.Performance Evaluation in The New Economy:Bringing the Measurement and Evaluation of Intellectual Capital into the Management Planning and Control System.International Journal of Technology Management,1998,16(1/2/3):162-176.
[8]袁艺,袁一骏.智力资本测量模型评述[J].外国经济与管理,2002,(8):17.
[9]吴俊哲.智力资本对高技术企业绩效的影响研究[D].湖南:湖南大学管理学院,2006
[10]Annie Brooking.Intellectual Capital:Core Assets for The Third Millennium Enterprise[M].London:International Thomson Business Press,1996.
[11]Masoulas.Organizational Requirements Definition for Intellectual Capital Management[J].International Journal of Technology Management,1998,16(1/2/3):126-143.
[12]Roos J.Exploring the Concept of Intellectual Capital(IC)[J].Long Range Planning,1998,31(1):150-153.
[13]李平,刘希宋.知识经济时代的企业智力资本开发[J].中国人力资源开发,2005,(6):18-21.
[14]Ulrich D.Intellectual Capital = Competence × Commitment[J].Sloan Management Review,1998,39(2):15-26.
[15]袁锋,陈晓剑,严志勇.高科技企业智力资本的定性评估[J].中国管理科学,2002,(10):471-474.
[16]王化成.财务管理[M].北京:中国人民大学出版社,1995.
[17]财政部注册会计师考试委员会办公室.会计[M].北京:经济科学出版社,2002.
[18]钟俊元.个体智力资本向组织智力资本转化的机理模式与机制研究[D].浙江:浙江大学,2002.
[19]Edvinsson,Sullivan.Developing a model for managing intellectual capital[J].European Management Journal,1996,(4):356-364.
[20]Sveiby K.Intellectual Capital:Thinking Ahead.Australian CPA,1998,68(5):18-22.
[21]于佳木.企业智力资本与技术创新能力关系的定量分析[D].大连:大连理工大学,2006.
[22]财政部统计评价司.企业效绩评价工作指南[M].北京:经济科学出版社,2002.
[23]冯丽霞.企业绩效及其决定因素研究[J].长沙理工大学学报,2004,19(3):17-22.
[24]高立法,冯腾达.企业经营分析与绩效评价[M].北京:经济管理出版社,2001.
[25]张延平,王满四.员工素质:提高员工绩效的新视角[J].广州大学学报(社会科学版),2005,4(5):71-72.
[26]Fiegenbaum A,Thomas H.Strategic groups and performance:the case of the insurance industry:1970-1984[J].Strategic Management Journal,1990,11(3):197-216.
[27]Hofmann D A,Jacobs R,Gerras S J.Mapping individual performance over time[J].Journal of Applied Psychology,1992,77:185-195.
[28]Lesser E L,Storck J.Communities of practice and organizational performance[J].IBM System Journal,2001,40(4):831.
[29]Michael Tippinsi,Ravipreet S.IT Competency and Firm Performance:Is Organizational Learning A Middling Link[J].Strategic Management Journal,2003,24:745- 761.
[30]Nkomo S M.Human resource planning and organizational performance:an exploratory analysis[J].Strategic Management Journal,1987,(8):387-392.
[31]周小亮.企业绩效与现代企业理论:分析与思考[J].学术月刊,2001,(1):48-56.
[32]周小虎.企业家社会资本及其对企业绩效的作用[J].安徽师大学报(社科版),2002,(1):1-6.
[33]王颖,李树茁.人力资源管理实践与企业绩效关系研究述评[J].科学学研究,2002,20(6):640-645.
[34]吴红骏,陈姝娟.论组织中的人际关系与组织绩效[J].社会纵横,2004,(3):54-55.
[35]Pena.Intellectual Capital and Business Start-up Success[J].Journal of Intellectual Capital,2002,3(2):180-198.
[36]Harrison,Sullivan.Profiting from Intellectual Capital:Learning from Leading Companies[J].Journal of Intellectual Capitall 2001,(1):33-46.
[37]Guthrie.The Management and the Reporting of Intellectual Capital[J].Journal of Intellectual Capital,2002,2(1):27-41.
[38]Bassi,Van.Valuing Investment in Intellectual Capital[J].International Journal of Technology Management 1999,18(6/7/8):414-432.
[39]Steven Firer,Smitchell Williams.Intellectual Capital and Traditional Measures of Corporate Performance[J].Journal of Intellectual Capital,2003,4(2):348-360.
[40]李嘉明,黎富兵.企业智力资本与企业绩效的实证分析[J].重庆大学学报(自然科学版),2004,27(12):134-137.
[41]袁庆宏.企业智力资本管理[M].北京:经济管理出版社,2001.
[42]朱杏珍.人力资本与企业绩效[J].广西社会科学,2003,(1):75.
[43]王兴成.企业知识资本管理与知识库建设[J].科学学研究,2000,18(3):79-84.
[44]张钢.人力资本、组织资本与组织创新[J].科学学研究,2000,(1):67-74.
[45]西奥多·舒尔茨.人力资本投资[M].北京经济学院出版社,1990.
[46]张其仔.社会资本的投资策略与企业绩效[J].经济管理,2004,(16):58-63.
[47]李浩,卢艳丽.智力资本中的客户资本管理研究[J].东北财经大学学报,2003,26(2):12-14.
[48]席酉民.企业集团人力资本管理研究[M].北京:机械工业出版社,2003.
[49]赵中洋.基于组织绩效提升的人力资本投资研究[J].商场现代化,2006,(10):206-207.
[50]李平.企业智力资本开发的价值转化机理.现代管理科学,2005,(7):45-47.
[51]赵顺龙,陈传明.论企业组织资本形成的驱动囚素[J].江海学刊,2004,(3):65-70.
[52]张晓峰.智力资本与战略性重构[M].北京:中国经济出版社,2006.
[53]原毅军,李宜,高微.智力资本投资与企业资本化发展--基于软件上市公司的实证研究[J].大连理工大学学报(社会科学版),2009,30(2):17-21.
[54]傅传锐.智力资本对企业竞争优势的影响--来自我国上市IT公司的证据[J].当代财经,2007,(4):68-74.