【摘要】 采用营业费用、管理费用、无形资产、总资产周转率和组织规模作为反映组织资本的指标,建立关于企业绩效的回归模型,进行了复回归分析以及自回归分析.研究结果表明,与组织资本有关的变量对企业总资产报酬率有显著影响,企业组织资本变动1%,使得企业的资产回报率变动0.02%.从时间序列上来看,组织资本与企业绩效存在着显著的相互关系.因此,对于我国企业改革来说,重要的一个方面是加强企业的组织资本建设,提高企业运用资源的知识和能力水平.更多还原

【Abstract】 This paper analyzes the relationship of organization capital and corporate business performance. The results showed that the firm performance is significantly related to organization capital index, and in time sires, the firm performance is also showed that improving organization capital is critical to our firms, the payout of firm for information system, R&D, advising take value to firm, should be capitalized in accounting.更多还原