本文選題：智力資本　切入點(diǎn)：公司價(jià)值　出處：《中南民族大學(xué)》2012年碩士論文

【摘要】：曾經(jīng)風(fēng)靡全球的“中國(guó)制造”近幾年來(lái)面臨發(fā)展危機(jī)，打破僵局，尋找提升公司競(jìng)爭(zhēng)優(yōu)勢(shì)、增加公司價(jià)值的“利器”成為理論界和實(shí)踐界共同的目標(biāo)。知識(shí)經(jīng)濟(jì)時(shí)代的來(lái)臨，智力資本被認(rèn)為是企業(yè)價(jià)值創(chuàng)造的新推手，過(guò)去的幾十年里許多學(xué)者對(duì)于智力資本的價(jià)值進(jìn)行了探索式的研究，但基于中國(guó)背景下關(guān)于智力資本與公司價(jià)值關(guān)系的研究尚不多見。本文主要研究中國(guó)創(chuàng)業(yè)板上市公司智力資本與公司價(jià)值之間的關(guān)系，因?yàn)閯?chuàng)業(yè)板市場(chǎng)是資本市場(chǎng)技術(shù)創(chuàng)新和商業(yè)模式創(chuàng)新的晴雨表，在一定程度上一個(gè)國(guó)家創(chuàng)業(yè)板市場(chǎng)的活躍程度反映了這個(gè)國(guó)家的經(jīng)濟(jì)活力和技術(shù)創(chuàng)新水平，提升“中國(guó)制造”的新生軍在創(chuàng)業(yè)板市場(chǎng)，而且在創(chuàng)業(yè)板市場(chǎng)上市的公司基本上屬于智力資本密集型。 本文在閱讀理論文獻(xiàn)的基礎(chǔ)上，，依次對(duì)智力資本概念、構(gòu)成、測(cè)量、公司價(jià)值評(píng)估、智力資本與公司價(jià)值的相關(guān)研究進(jìn)行梳理，建立本文的理論模型，并以此提出假設(shè)與各項(xiàng)指標(biāo)的設(shè)計(jì)。本文主要是探討不同公司背景下上市公司智力資本、公司價(jià)值是否存在差異，智力資本各構(gòu)成要素人力資本、結(jié)構(gòu)資本、關(guān)系資本和創(chuàng)新資本與公司財(cái)務(wù)價(jià)值、非財(cái)務(wù)價(jià)值之間具體關(guān)系。圍繞于此，通過(guò)調(diào)查問(wèn)卷、統(tǒng)計(jì)分析進(jìn)行了假設(shè)檢驗(yàn)，研究結(jié)論總結(jié)如下：（1）創(chuàng)業(yè)板上市公司在公司規(guī)模、成立時(shí)間、公司性質(zhì)和地區(qū)分布的背景下，智力資本與公司價(jià)值情況并未表現(xiàn)出差異性，在行業(yè)分布、公司類型的背景下差異性顯著；（2）創(chuàng)業(yè)板上市公司智力資本對(duì)公司財(cái)務(wù)價(jià)值有顯著正向影響，上市公司智力資本對(duì)促進(jìn)公司財(cái)務(wù)價(jià)值的提升有著重要意義，按照與公司財(cái)務(wù)價(jià)值關(guān)系強(qiáng)度由大到小排列順序?yàn)閯?chuàng)新資本、結(jié)構(gòu)資本、關(guān)系資本、人力資本；（3）創(chuàng)業(yè)板上市公司智力資本對(duì)公司非財(cái)務(wù)價(jià)值有顯著正向影響，上市公司智力資本對(duì)公司非財(cái)務(wù)價(jià)值作用不可忽視，關(guān)系強(qiáng)度由大到小排列順序?yàn)殛P(guān)系資本、人力資本、創(chuàng)新資本、結(jié)構(gòu)資本。
[Abstract]:"made in China", once popular all over the world, is facing development crisis in recent years. Breaking the deadlock, looking for the "sharp weapon" to enhance the competitive advantage and increase the value of the company has become the common goal of the theoretical and practical circles.With the advent of the era of knowledge economy, intellectual capital is regarded as a new driver of enterprise value creation. In the past few decades, many scholars have carried out exploratory research on the value of intellectual capital.However, there are few researches on the relationship between intellectual capital and corporate value under the background of China.This paper mainly studies the relationship between intellectual capital and corporate value of listed companies in gem, because gem is a barometer of technological innovation and business model innovation in capital market.To a certain extent, the activity of a country's gem market reflects the economic vitality and technological innovation level of this country, and promotes the "made in China" new army in the gem market.And in the gem market listed companies are basically intellectual capital-intensive.On the basis of reading the theoretical literature, this paper combs the related research on the concept, constitution, measurement, company value evaluation, intellectual capital and company value of intellectual capital, and establishes the theoretical model of this paper.And then put forward the hypothesis and the design of each index.This paper mainly discusses the intellectual capital of listed companies under different corporate backgrounds, whether there are differences in corporate value, the human capital, structural capital, relational capital, innovation capital and corporate financial value of intellectual capital.Specific relationship between non-financial value.Around this, through the questionnaire, the statistical analysis carries on the hypothesis test, the research conclusion is summarized as follows: 1) under the background of the company size, the time of establishment, the nature of the company and the regional distribution, the gem listed companies are listed in the background of company size, establishment time, company nature and regional distribution.There is no difference between intellectual capital and corporate value. In the background of industry distribution and company type, the difference is significant (2) the intellectual capital of listed companies on gem has a significant positive impact on the financial value of the company.The intellectual capital of listed companies plays an important role in promoting the promotion of the financial value of the company. According to the order of the relationship between the intellectual capital and the financial value of the company, the order is innovation capital, structural capital and relational capital.The intellectual capital of listed companies has a significant positive impact on the non-financial value of the company. The effect of intellectual capital on the non-financial value of the listed company can not be ignored, and the relationship intensity is arranged in the order of the relationship capital from large to small.Human capital, innovation capital, structural capital.
【學(xué)位授予單位】：中南民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F272;F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陳勁,謝洪源,朱朝暉;企業(yè)智力資本評(píng)價(jià)模型和實(shí)證研究[J];中國(guó)地質(zhì)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2004年06期

2 李嘉明,黎富兵;企業(yè)智力資本與企業(yè)績(jī)效的實(shí)證分析[J];重慶大學(xué)學(xué)報(bào)(自然科學(xué)版);2004年12期

3 王華;知識(shí)資本與財(cái)務(wù)資本可否共存同享股權(quán)[J];時(shí)代財(cái)會(huì);2003年08期

4 張丹;;我國(guó)企業(yè)智力資本報(bào)告建立的現(xiàn)實(shí)基礎(chǔ)：來(lái)自上市公司年報(bào)的檢驗(yàn)[J];會(huì)計(jì)研究;2008年01期

5 蔣琰;茅寧;;智力資本與財(cái)務(wù)資本:誰(shuí)對(duì)企業(yè)價(jià)值創(chuàng)造更有效——來(lái)自于江浙地區(qū)企業(yè)的實(shí)證研究[J];會(huì)計(jì)研究;2008年07期

6 盧馨;黃順;;智力資本驅(qū)動(dòng)企業(yè)績(jī)效的有效性研究——基于制造業(yè)、信息技術(shù)業(yè)和房地產(chǎn)業(yè)的實(shí)證分析[J];會(huì)計(jì)研究;2009年02期

7 蔣天穎;;企業(yè)智力資本的結(jié)構(gòu)與測(cè)量[J];科學(xué)學(xué)與科學(xué)技術(shù)管理;2009年05期

8 王月欣;;試論確定智力資本價(jià)值的折現(xiàn)率[J];科學(xué)學(xué)研究;2005年S1期

9 叢海濤;唐元虎;;隱性知識(shí)轉(zhuǎn)移、共享的激勵(lì)機(jī)制研究[J];科研管理;2007年01期

10 蔣天穎;王俊江;;智力資本、組織學(xué)習(xí)與企業(yè)創(chuàng)新績(jī)效的關(guān)系分析[J];科研管理;2009年04期

相關(guān)碩士學(xué)位論文 前1條

1 孫濤;智力資本評(píng)價(jià)及其對(duì)組織績(jī)效的影響研究[D];浙江大學(xué);2003年

本文編號(hào)：1717355