智力资本对我国运营最佳公司贡献的实证分析

本文通过采用VAIC和相关性分析及多元回归分析法对我国2003年度运营最佳公司进行实证分析,分析结果发现,物质资本与企业绩效之间存在显著的正相关关系,结构资本和人力资本对企业绩效也有正向的贡献,但在统计上不十分显著,并进行了相应的分析。

Empirical Analysis of Intellectual Capital Contribute to Chinese Best Performance Public Listed Corporate

Empirical analysis is conducted with VAIC and correlation and linear multiple regression analysis to Chinese best operational companies in 2003. Findings from empirical analysis that association between physical capital and profitability is statistically significant, there is a positive relation between human capital and firm perfor- mance, also is structural capital, but not statistically significant. Ac- cordingly, we analyses the factors that probably affect the findings.