智力资本评价及其对组织绩效的影响研究

【作者】 孙涛；

【导师】 邢以群；

【作者基本信息】 浙江大学 ， 企业管理， 2003， 硕士

【摘要】 21世纪的人类社会已经进入了一个以知识为主导的时代，知识正在逐步取代传统的生产要素——资本、劳动和土地成为企业最主要的资源。企业作为一种社会组织形式，其经营的根本目的是为了创造价值，而企业竞争力的强弱归根结底反映在企业创造价值的能力上。对在企业的价值创造中发挥重要作用的知识——智力资本的管理在企业价值提升的过程中无疑正扮演着一个最为关键的角色。 本文以研究智力资本评价及其对组织绩效影响为主题，在整合国内外学者在智力资本评价以及对组织绩效影响研究的基础上，提出了智力资本的三个构成以及12个评估构面，并设计出一份包含41个具体指标的企业智力资本评价问卷。通过对智力资本评价问卷的实证验证，表明该问卷具有良好的信度和效度。 借助本文设计的评价问卷，对国内高技术企业进行了大样本的实证研究，主要解决了以下三个问题： 1．智力资本的三个构成——即人力资本、结构资本和关系资本，对组织绩效有显著的影响。回归分析的结果表明人力资本、结构资本和关系资本的不同构面对组织绩效影响的重要度有一定的先后次序。 2．智力资本的构面间是以人力资本为中心，人力资本对结构资本和关系资本有显著的影响。因此智力资本的三个构成是相互影响，相互依托的，共同促进组织绩效的提升。 3．在企业生命周期的不同发展阶段，智力资本中人力资本、结构资本和关系资本对组织绩效的影响是有差异性的，具有一定的统计规律性。人力资本对组织绩效的影响非常重要，但是随着企业从创建期、成长期到成熟期，结构资本和关系资本的重要性也得以凸显，成熟期的企业需要具备完善的智力资本管理水平。 本文以此为根据，对我国高技术企业智力资本的培育提出了一些有益的对策与建议。更多还原

【Abstract】 The human society in the 21st century has already entered an era led by knowledge. Knowledge is gradually replacing traditional factors of production, namely capital, labor and land, as the chief resource for enterprise development. Being a social organization, an enterprise in management has the fundamental objective to create value. Moreover, in the final analysis the ability to create value reflects competitive power of an enterprise. Intellectual capital management, the knowledge importantly influencing enterprise’ s value creation, undoubtedly plays a key role in enterprise’ s value promotion.On the basis of integrating Chinese and foreign scholars’ empirical studies about intellectual capital evaluation and the influence of intellectual capital upon performance, this thesis raises three components and twelve evaluating component aspects of intellectual capital. The thesis also designs a questionnaire about the evaluation of enterprise’ s intellectual capital including forty-one concrete targets. Empirical verification to the questionnaire shows that the questionnaire has fine effectiveness and faithfulness.With the help of the questionnaire, the thesis has empirical studies about large numbers of high-tech enterprises in China. It mainly solves three problems as follows:I. The three components of intellectual capital, namely human capital, structural capital and relational capital, have a marked influence on performance. The results of regression analysis indicate the influence of different component aspects of human capital, structural capital and relational capital on performance is in specified order.II. Human capital which prominently influencing structural capital and relational capital is the centre of intellectual capital. So the three components of intellectual capital are interacting and interdependent. They jointly accelerate the promotion of performance.III. As far as life cycle of an enterprise is concerned, in different stages of development, there is discrepancy and definite statistical regularity among the respective influence of human capital, structural capital and relational capital on performance. Human capital has asignificant influence on performance. With an enterprise from the foundation period to the growth period and then to the mature period, the importance of structural capital and relational capital become visible. An enterprise in the mature period requires perfect management level of intellectual capital. So this thesis puts forward some useful countermeasures and suggestions to cultivate intellectual capital in high-tech enterprises in China.更多还原