作　　者： (许庆华）;

机构地区： 山东财经大学工商管理学院,山东济南250014

出　　处： 《山东财经大学学报》 2017年第4期32-40,共9页

摘　　要： 智力资本是影响企业经营绩效的主要因素,分析智力资本及其组成部分对企业绩效的影响程度十分必要。文章选择信息技术行业172家上市公司作为样本,探讨智力资本及其结构对企业经营绩效的影响程度。得出结论:智力资本及其组成部分的组织资本和关系资本,均显著地促进企业经营绩效的提高;由于人工成本费用增加的幅度超过了人力资本的贡献程度,导致人力资本对利润率的产生不显著的负向影响。最后,文章建议企业优化配置各项资源,充分发挥智力资本的作用。 Intellectual capital is the main factor influencing enterprise business performance, so it is very necessary to analyze the influence degree of intellectual capital and its components on enterprise performance. This paper analyzes the influence degree of intellectual capital and its structure on enterprise performance with 172 listed companies from information technology industry as sample. The results show that intellectual capital and its component organizational capital and relational capital contribute significantly to the improvement of business performance; human capital has non-significant negative influence on the profit margin because the extent of labor cost increase exceeds the contribution extent of human capital. Therefore, it is suggested that enterprises should be guided to optimize the allocation of resources and give full play to the role of intellectual capital

关 键 词： 智力资本 人力资本 组织资本 关系资本 营业利润