摘要
采用美国标准普耳(S&P 500)健康医疗公司2001年至2004年财务报表及相关资料建立企业智力资本价值模型。根据相关理论,将影响智力资本价值的因素分成创新资本、客户资本、人力资本和运营流程资本。研究发现,创新资本、客户资本和人力资本是智力资本价值提高的正相关趋动力;运营流程资本则具有调节影响作用;具有高额运营流程资本的企业必须提升客户资本,增加智力资本,维持企业持续竞争优势。
This paper used the 2001 -2004 U.S. S＆P 500 health care sector finns＇ data to build a research model and to determine value drivers. We examine the relationship between firms＇ value drivers and their intellectual capital. From the literature review, we derive four types of value drivers： innovation capital, customer capital, human capital, and process capital. Our study results show that innovation capital, customer capital and human capital are significantly positive drive factors for firms to create more intellectual capital, while process capital plays an adjusting role. We also suggest that firms with greater process capital should raise customer capital to enhance intellectual value in order to maintain enterprises compertitive advantages.
出处
《上海立信会计学院学报》
北大核心
2009年第3期9-12,共4页
Journal of Shanghai Lixin University of Commerce
关键词
智力资本
因子分析
价值趋动
intellectual capital
factor analysis
value drivers
