摘要
本研究的目标是建立企业智力资本的投入产出效率评估模型。本文结合智力资本价值理论和数据包络分析(DEA:Data Envelopment Analysis)方法,建立了智力资本绩效分析模型并且对创业板IT企业的智力资本的投入(智力资本元素)与产出(智力资本价值)绩效进行DEA分析。本研究根据创业板IT企业的智力资本绩效评估结果给出了有效前沿参考面、被评估企业优化智力资本绩效相对参考平面并针对投影和松弛变量展开了讨论。本研究创新性地建立了智力资本数据包络分析模型,解决了智力资本绩效定量的对比问题,不仅揭示了企业智力资本的状况,而且对于指导智力资本管理和优化,也具有很强的现实意义。
Using this paper evaluates data envelopment intellectual capital analysis method, performance of 15 IT companies on China growth market. The components of intellectual capital, human capital, structure capital and customer capital are using as inputs and intellectual capital value and P/E ratio are using as outputs. As a result, some companies are grouped as an effective frontier and some optimization suggestions are given to the others. This paper innovatively combines DEA and intellectual capital theories. The method and result are not only significant to the objects of the study, but also empirical to the intellectual capital theories.
出处
《科技与企业》
2016年第3期7-7,10,共2页
Science-Technology Enterprise
关键词
智力资本
数据包络分析
创业板
企业价值评估
DEA, data envelopment analysis,intellectual capital, China growth market, enterprise value evaluation
