摘要
以我国高科技企业为样本,以知识价值链为理论基础确定智力资本构成要素,并采用探索性和验证性因子分析的实证研究方法验证智力资本构成要素模型。研究结果表明,智力资本由人力资本、流程资本、创新资本和客户资本四要素组成,其中创新资本是与人力资本等资本要素同等地位的、独立的要素之一。不同智力资本要素在企业价值创造过程中所起的作用不同,企业应识别和关注每一个智力资本要素。
Based on the knowledge value chain,we analyze and examine the elements of intellectual capital.We choose High-Tech listed companies as the sample to examine the intellectual capital elements model.The empirical results show that there are four elements of intellectual capital.They are human capital,process capital,customer capital and innovation capital.Innovation capital is one of the independent elements of intellectual capital,and difference elements play difference roles in the course of companies＇ value creation.So firms should indentify and pay attention to every element of intellectual capital.
出处
《科学学研究》
CSSCI
北大核心
2011年第6期890-899,共10页
Studies in Science of Science
基金
教育部人文社会科学研究青年基金项目(10YJC630111)
关键词
知识价值链
智力资本
构成要素
实证研究
knowledge value chain
intellectual capital
elements
empirical study
