智力资本对企业价值贡献的有效性研究——基于中国上市公司的经验证据
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引用本文:杨晓丹.智力资本对企业价值贡献的有效性研究——基于中国上市公司的经验证据[J].财经理论与实践,2014,(1):91-95
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作者单位
杨晓丹 (1.江西财经大学 会计发展研究中心江西 南昌3300132.华东交通大学 经管学院江西 南昌330013) 
中文摘要:以2007~2010年我国A股上市公司为样本,考察智力资本各组成要素对企业价值贡献的有效程度。研究结果表明,无论对传统技术行业还是高科技行业来说,物质资本和人力资本对企业价值的贡献程度最显著,结构资本基本不起作用;更进一步发现智力资本对企业价值创造的贡献大于物质资本。
中文关键词:智力资本  企业价值  智力资本价值增值系数
 
Impact of Intellectual Capital on Corporate Value——evidence from Chinese listed companies
Abstract:This paper takes A-share listed companies in china from 2007 to 2010 as samples to discuss the effectiveness to which each component of intellectual capital has impact on corperate value. The result proves that, in traditional and high-tech industry, both physical capital and human capital are the most contributive factors to corperate value rather than structural capital, which has no impact on it. However, the contribution created by intellectual capital is more than that from physical capital.
keywords:Intellectual capital  Corporate value  Value-added intellectual capital coefficient
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