摘要
以山东登海种业股份有限公司为例,通过修正的智力资本增值系数(VAIC)模型,从构成智力资本要素的人力资本、结构资本、创新资本和关系资本4个方面分析了山东登海种业股份有限公司智力资本价值创造的现状,并指出存在的问题,最后提出了提升公司智力资本价值创造的对策,以期提高农业上市公司的核心竞争力。
Taking Shandong Denghai Seeds Co.,Ltd.as an example,this paper adopts the modified Value Added Intellectual Coefficient(VAIC)model,and analyzes the current situation and existing problems of value creation of intellectual capital from the perspective of four intellectual capital components(i.e.human capital,structural capital,innovation capital and relational capital).Finally,some suggestions are put forward to enhance intellectual capital efficiency in creating firm value in Shandong Denghai Seeds Co.,Ltd.,which can improve the core competitiveness of China’s agricultural listed companies.
作者
徐健
王俊俊
XU Jian;WANG Jun-jun(School of Management,Qingdao Agricultural University,Qingdao,Shandong 266109)
出处
《安徽农业科学》
CAS
2020年第7期250-252,255,共4页
Journal of Anhui Agricultural Sciences
关键词
农业上市公司
智力资本
价值创造
Agricultural listed company
Intellectual capital
Value creation
