【作者】 张丹； 张晓冬；

【Author】 ZHANG Dan,ZHANG Xiao-dong (Glorious Sun School of Business and Management,Donghua University,Shanghai 200051,China)

【机构】 东华大学旭日工商管理学院；

【摘要】 本文以Sveiby(1997)提出的智力资本是市场价值与账面价值的差异为研究出发点,用市场价值与账面价值的比作为衡量智力资本的价值(Bontis,2002),以我国电子通讯业的沪市A股为样本,说明我国企业智力资本的水平,并进一步考察了反映电子通讯业的组织特征因素:企业上市时间、科技人员比例、主营业务收入增长率以及资源投入结构变化等与企业智力资本价值的相关性程度。实证表明,我国的企业存在智力资本价值,且企业上市时间、资源投入结构变化与企业智力资本有很强的相关性。更多还原

【Abstract】 Sveiby(1997) indicated that intellectual capital is the margin of market value and book value.The paper starts with this viewpoint and uses the ratio of market value and book value as the value of intellectual capital.The listed companies of electron and communication industry are choosed in the research.The paper tests the correlativity between the level of intellectual capital of these companies and the organizational characteristics which includes the listed period,the proportion of the science and technology stuff,the increase of the revenue and the change of resource structure.The research indicates that there are intellectual capital value in the listed companies of China and the correlativity of the listed period or the change of resource structure and the level of intellectual capital is very strong.更多还原