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以我国长三角地区高新技术产业104家上市公司2006-2013年年报数据为研究样本,运用VAIC法对高新技术产业的智力资本进行测量,探索现阶段我国高新技术产业中的智力资本与企业经营绩效间的关系。实证结果显示出智力资本中人力资本、结构资本、物质资本对企业绩效均有积极的促进作用,建议高新技术产业重视智力资本对企业绩效的价值贡献,充分发挥智力资本的价值增值作用。
Using the annual data of 104 listed high-tech industry listed companies in Yangtze River Delta from 2006 to 2013 as the research sample, we use the VAIC method to measure the intellectual capital of high-tech industries and explore the intellectual capital and business performance of high-tech industries in our country at this stage Relationship between. Empirical results show that human capital, structural capital and physical capital in intellectual capital all play a positive role in promoting enterprise performance. It is suggested that high-tech industries should attach importance to the value contribution of intellectual capital to enterprise performance and give full play to the value added of intellectual capital.