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企业知识资本投资与知识资本对企业绩效影响的实证研究
引用本文:张炳发,万威武.企业知识资本投资与知识资本对企业绩效影响的实证研究[J].中国软科学,2006(7):137-146.
作者姓名:张炳发  万威武
作者单位:1. 济南大学,管理学院,山东,济南,250022;西安交通大学,管理学院,陕西,西安,710049
2. 西安交通大学,管理学院,陕西,西安,710049
摘    要:随着科学技术和市场全球化的发展,知识经济时代正在到来,知识资本正在成为企业绩效和价值的驱动因素。中国企业的知识资本投资,如企业信息技术(IT)投资、企业研究与开发(R&D)投资、企业员工培训与开发(T&D)投资等,正在得到企业的加强。本文将从理论上给出知识资本投资对企业绩效影响的合理解释,以中国制造业上市公司为样本,验证知识资本投资对企业绩效的贡献作用,从而增强企业管理者对知识资本投资的信心,以加强知识资本投资及管理。

关 键 词:知识资本投资  知识资本  企业绩效  中国制造业上市公司
文章编号:1002-9753(2006)07-0137-10
收稿时间:2006-03-13
修稿时间:2006-06-11

An Empirical Research on the Effects of Intellectual Capital Investment and Intellectual Capital on Business Performance
ZHANG Bing-f,WAN Wei-wu.An Empirical Research on the Effects of Intellectual Capital Investment and Intellectual Capital on Business Performance[J].China Soft Science,2006(7):137-146.
Authors:ZHANG Bing-f  WAN Wei-wu
Abstract:With the development of science and technology and market globalization,the era of knowledge economy is coming.The intellectual capital is becoming the motive factor of business performance and value.The intellectual capital(IC) investment such as information technology(IT) investment,research and development(R&D) investment,training and development(T&D) investment by Chinese firms are increasing.Making use of questionnaire and multiple regression analysis and artificial neural network model and taking 106 firms of Chinese listed manufacturing companies as the sample,this research explored the effects of intellectual capital investment and intellectual capital on business performance,so as to enhance the managers' confidence of intellectual capital investment and reinforce the investment and its management.
Keywords:intellectual capital investment  intellectual capital(IC)  business performance  Chinese listed manufacturing companies
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