| 技术资本对企业财务绩效的影响——基于智力资本效率系数的实证研究 |
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| 引用本文： | 代 明,钟宇钰.技术资本对企业财务绩效的影响——基于智力资本效率系数的实证研究[J].科技管理研究,2017(14). |
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| 作者姓名： | 代 明 钟宇钰 |
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| 作者单位： | 暨南大学经济学院,暨南大学经济学院 |
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| 基金项目： | 广东产业发展与粤港澳台区域研究中心( 经纬粤港澳经济研究中心) 项目“两岸及粤台研发产业比较与合作研究”（B070300066） |
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| 摘 要： | 选取我国2011—2015年间的信息技术上市企业为研究样本,利用层次回归方法考察加入技术资本的智力资本效率系数对于企业财务绩效的影响。研究结果表明:技术资本通过影响人力资本、结构资本、投入资本,从而对企业财务绩效产生间接影响。这启示我们应该重视技术资本投入,通过改善人力资本、结构资本和投入资本来提高技术资本投入,进而提高企业的财务绩效。
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| 关 键 词： | 技术资本 智力资本 企业财务绩效 |
| 收稿时间： | 2016/12/3 0:00:00 |
| 修稿时间： | 2017/7/9 0:00:00 |
Impact of Technological Capital on Firm Financial Performance:Empirical Research on Intellectual Capital Efficiency Coefficient |
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| Dai Ming and Zhong Yuyu.Impact of Technological Capital on Firm Financial Performance:Empirical Research on Intellectual Capital Efficiency Coefficient[J].Science and Technology Management Research,2017(14). |
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| Authors: | Dai Ming and Zhong Yuyu |
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| Institution: | School of Economics, Jinan University and School of Economics, Jinan University |
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| Abstract: | The study selected the IT listed companies in our country between 2011 and 2015 to examine the influence
of intellectual capital components adding technological capital on firm financial performance by using hierarchical
regression analysis. The results show that technological capital can have an indirect impact on firm financial performance
by influencing the human capital, structural capital and capital employed. That indicate we should attach importance to
the technological capital. With the enhancement of technological capital by improving human capital, structural capital
and capital employed, firm financial performance would be improved. |
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| Keywords: | technological capital intellectual capital firm financial performance |
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