【摘要】 本文分析了企业资源中智力资本构成要素的增值效率对企业绩效的影响,采用相关性分析和多元回归分析法,对我国高新技术行业和纺织、服装业上市公司进行了实证分析。结果发现:两类行业的公司物质资本增值率、人力资本增值率与企业的绩效显著正相关,结构资本增值效率与企业绩效显著负相关。更多还原

【Abstract】 With the development of social economic,. The positive relevance between the market value of modern enterprise and traditional production factors has becoming more and more feeble, but the intangible assets contribute more and more to the enterprise value, such as enterprisers’ ability, core technology ,marketing web of high level efficiency. After analyzing high-tech and spinning & weaving and clothing listed companies in China by using relevant analysis and multiple regression analysis, this paper finds that in these two industries value added ratio of physical capital and human capital are positively relevant to companies’ performance, at the same time the value added efficiency of structural capital is negatively relevant to company performance dramatically.更多还原