摘要
本文通过采用VAIC和相关性分析及多元回归分析法对我国2003年度运营最佳公司进行实证分析,分析结果发现,物质资本与企业绩效之间存在显著的正相关关系,结构资本和人力资本对企业绩效也有正向的贡献,但在统计上不十分显著,并进行了相应的分析。
Empirical analysis is conducted with VAIC and correlation and linear multiple regression analysis to Chinese best operational companies in 2003. Findings from empirical analysis that association between physical capital and profitability is statistically significant, there is a positive relation between human capital and firm performance, also is structural capital, but not statistically significant, Accordingly, we analyses the factors that probably affect the findings,
出处
《南开管理评论》
CSSCI
2006年第3期55-60,共6页
Nankai Business Review
关键词
智力资本
公司绩效
人力资本增值系数
实证分析
Intellectual Capital
Business Performance
Human Capital Efficient
Empirical Analysis
