摘要
21世纪是知识经济的时代。随着知识经济的发展,知识已经成为企业获取竞争优势的源泉,尤其是在知识密集型企业中。企业要获得长远的发展和长足的利益,就要不断加大对知识和技术的投入。知识资本的概念自提出以来,一直为企业界和学术界所关注。近几年来,知识资本对企业绩效的影响成为知识资本研究领域的热点,但是已有的研究主要针对高科技等知识密集型企业,很少考虑到非知识密集型企业。笔者通过回顾相关的文献,发现在不同行业或不同类型的企业中知识资本对企业绩效的影响是不同的。基于此,本文将所有的企业划分为知识密集型企业和非知识密集型企业,分别研究在这两种不同类型的企业中知识资本对企业的绩效产生的影响。
本文首先通过回顾相关的文献,对现有的知识资本及知识资本对企业绩效影响的研究成果进行了整理、分析。在前人研究的基础上,在不区分企业类型的情况下,提出了知识资本的三个构成要素,包括人力资本、结构资本和关系资本,建立了相关的研究假设,并设计了知识资本各构成要素和企业绩效的评价指标。然后,本文以太原市的部分企业为研究样本,对知识密集型企业和非知识密集型企业分别发放问卷,利用SPSS17.0软件分别进行数据分析,并对结果进行比较分析,验证了本文的假设。研究结果表明,一方面,无论是在知识密集型企业还是非知识密集型企业中,知识资本的三个构成要素之间显著相关,但这种相关性在知识密集型企业中更为显著；另一方面,在知识密集型企业中,知识资本的三个构成要素均与企业绩效显著相关,而在非知识密集型企业中,关系资本、结构资本与企业绩效显著相关,人力资本与企业绩效不显著相关。最后,本文对研究结果进行了总结,并针对本研究的局限性提出了未来研究的方向。
The 21st century is the era of knowledge economy. With the development of knowledge economy, knowledge has become source of competitive advantage, especially in knowledge-intensive enterprise. Enterprises who want to obtain long-term development and the considerable interest, they must continue to increase investment in knowledge and technology. Intellectual capital has been of concern of the business community and the academic since it was proposed. In recent years, the impact of intellectual capital on the enterprise performance has become a hot research field of intellectual capital, however, existing studies focused on knowledge-intensive enterprises, such as high-tech, with little regard to non-knowledge-intensive enterprises. The author reviewed the literature, and found that the impact of intellectual capital on enterprise performance is different in different industries or in different types of enterprises. Based on this, this paper divided all enterprises into knowledge-intensive enterprises and non-knowledge-intensive enterprises, and studied respectively the impact of intellectual capital on enterprise performance in these two types of enterprises.
This paper firstly reviewed the relative literature, consolidated and analyzed the existing results about intellectual capital and the impact of intellectual capital on enterprise performance. Based on previous researches, in case that it did not consider what type the enterprise is, this paper proposed the elements of intellectual capital, including human capital, structural capital and relational capital, established research hypothesis, designed the indicators of the elements of intellectual capital and enterprise performance. Then, this paper adopted some enterprises in Taiyuan as research sample, respectively distributing questionnaires to knowledge-intensive enterprises and non-knowledge-intensive enterprises. In this article, SPSS 17.0 software was used for data analysis, and the results were compared to verify the hypothesis. The results show that, on the one hand, whether in knowledge-intensive enterprises or non-knowledge-intensive enterprises, the elements of intellectual are significantly correlated, but the relevance is more significant in knowledge-intensive enterprises; on the other hand, in mowledge-intensive enterprises, the three elements of intellectual capital are significantly correlated with enterprises performance, however, in non-knowledge-intensive enterprises, relational capital and structural capital are significantly correlated with enterprises performance, human capital is not significantly correlated with enterprises performance. Finally, this paper summarized the results of the research, proposed the limitations of this study and future research directions.
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