【摘要】 智力资本是企业自身长期积累的战略资源,能够让企业在激烈的市场竞争中保持优势,是促进企业成长的内生力量,农业企业更需要智力资本为其发展提供不竭的动力支持。该文选择我国农业上市公司为研究样本,选取VAIC法作为智力资本的测度方法,构建了样本企业成长性评价体系得到综合成长因子,并通过建立假设和回归模型,探究智力资本对企业成长性的影响情况。研究结果发现,物质资本、智力资本及作为其构成要素的人力资本和企业的成长性之间存在显著正相关关系,而结构资本却未能表现出对企业成长性的积极正向关系。由此证明,智力资本已成为促进农业上市企业成长的重要因素,但仍需充分发挥结构资本对企业成长性的作用。更多还原

【Abstract】 The intellectual capital is a strategic resource accumulated by enterprises for a long-term time,which can make the enterprises keep a favorable position in the fierce market competition.It is the endogenous power to promote the enterprise growth,while agricultural enterprises need it more to provide inexhaustible impetus to support their development.In this paper,China’s agricultural listed companies were selected as research samples,and the VAIC method was used to measure intellectual capital.Then,the evaluation system for sample enterprise growth was built to gain the comprehensive growth factors.Meanwhile,by establishing hypotheses and regression models,the impact of intellectual capital on enterprise growth was explored.The results showed that the material capital,intellectual capital and human capital which was the component of intellectual capital had a significant positive correlation with enterprise growth,while there was a negative correlation between structural capital and enterprise growth.It meant that intellectual capital had become an important factor to promote the growth of agricultural listed enterprises,while it was still necessary for structural capital to play an active role in enterprise growth.更多还原