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zhi li zi ben dui shang shi gong si ji xiao de ying xiang yan jiu yi sheng wu yi yao fang zhi fu zhuang xing ye wei li
Author(s): 
Pages: 33-37
Year: Issue:  30
Journal: Finance and Accounting Monthly

Keyword:  智力资本企业绩效智力资本增值系数法生物医药纺织服装;
Abstract: 为了研究智力资本对企业绩效的影响,本文以净资产收益率来衡量企业绩效,采用非直接的测评方法——修正的智力资本增值系数法(VAIC)对智力资本进行测度。本研究选取我国A股市场2007~2010年的数据,并且选择了有代表性生物医药业的336个样本企业、纺织服装业的208个样本企业。得出的研究结论为:智力资本各组成因素对不同行业绩效的影响不同。
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