高科技行业的智力资本多重绩效研究

赵海林

高科技行业的智力资本多重绩效研究

引用本文：赵海林.高科技行业的智力资本多重绩效研究[J].财经理论与实践,2014,(3):130-134

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作者	单位
赵海林	（南京财经大学会计学院，江苏南京210046）

中文摘要:新经济时代，智力资本及其绩效越来越受到广泛关注。从智力资本增值的概念、计量出发，建立绩效和智力资本增值的实证模型，对深交所A股上市公司按行业和板块分类进行实证研究，发现智力资本对不同类型企业多重绩效均产生影响。

中文关键词:智力资本智力资本增值智力资本绩效

Research on Multi-performance of Intellectual Capital Based on High-tech Industry

Abstract:Intellectual capital's measure and performance have received extensive attention in the era of new economy. The article started from the concept and the measure of the added value of intellectual capital, and constructed empirical models for the performance and the added value of intellectual capital. An empirical study was conducted under two categories on the listed companies in the Shenzhen Stock Exchange . The evidence showed that intellectual capital had effect on the multi-performance of various categories of industries.

keywords:Intellectual capital Added value of intellectual capital Performance of intellectual capital

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