【摘要】：在知識(shí)經(jīng)濟(jì)時(shí)代，傳統(tǒng)財(cái)務(wù)信息作用的的局限性愈加明顯，公眾在投資決策中會(huì)傾向于對(duì)潛在投資對(duì)象智力資本發(fā)展水平的考慮。目前，已有的研究很少關(guān)注使用者的信息需求，尤其是使用者對(duì)智力資本信息披露的期望。因此，使用者對(duì)智力資本信息的需求狀況成為智力資本信息實(shí)證研究的新領(lǐng)域。研究使用者對(duì)智力資本信息的需求狀況，對(duì)進(jìn)一步全面系統(tǒng)地研究智力資本信息規(guī)范性披露模式具有一定的理論意義。同時(shí)有著重要的現(xiàn)實(shí)意義：保護(hù)使用者的利益；規(guī)范上市公司的智力資本信息披露行為，從而提高上市公司持續(xù)競(jìng)爭(zhēng)優(yōu)勢(shì)；完善我國(guó)上市公司智力資本信息的披露制度和有效市場(chǎng)機(jī)制，促進(jìn)我國(guó)資本市場(chǎng)的日益完善，，以引導(dǎo)資源合理配置。 本文主要探討使用者對(duì)上市公司智力資本信息的需求狀況。論文主要分三個(gè)部分對(duì)問(wèn)題進(jìn)行研究。首先，本文利用文獻(xiàn)分析法分析專家的智力資本衡量指標(biāo)，并分析了證監(jiān)會(huì)對(duì)上市公司信息披露的要求，然后利用內(nèi)容分析法從上市公司年報(bào)中提取和辨識(shí)智力資本信息，整理得出了上市公司智力資本信息衡量指標(biāo)體系：人力資本、結(jié)構(gòu)資本、創(chuàng)新資本、關(guān)系資本4個(gè)一級(jí)指標(biāo)；經(jīng)營(yíng)團(tuán)隊(duì)、員工創(chuàng)造力等19個(gè)二級(jí)指標(biāo)；專長(zhǎng)互補(bǔ)性、員工滿意度等59個(gè)三級(jí)指標(biāo)。本論文將這59個(gè)指標(biāo)作為問(wèn)卷的設(shè)計(jì)問(wèn)項(xiàng)，并采用李克特五級(jí)量表設(shè)計(jì)出調(diào)查問(wèn)卷，調(diào)查使用者對(duì)上市公司智力資本信息的需求狀況，包括使用者對(duì)上市公司智力資本信息的有用性評(píng)價(jià)和可獲得性評(píng)價(jià)。 其次，通過(guò)問(wèn)卷調(diào)查法收集不同類型使用者的信息，實(shí)證部分共發(fā)放問(wèn)卷120份，回收有效問(wèn)卷86份。采用SPSS17.0統(tǒng)計(jì)軟件對(duì)來(lái)自被調(diào)查者的智力資本信息有用性評(píng)價(jià)結(jié)果進(jìn)行描述性統(tǒng)計(jì)分析和因子分析，萃取關(guān)鍵因子，并對(duì)關(guān)鍵因子重新命名，然后綜合關(guān)鍵因子，提出使用者對(duì)上市公司智力資本信息的有用性評(píng)價(jià)指標(biāo)體系：人力資本、結(jié)構(gòu)資本、創(chuàng)新資本、關(guān)系資本4個(gè)一級(jí)指標(biāo)；經(jīng)營(yíng)團(tuán)隊(duì)的能力、員工技能、員工向心力等14個(gè)二級(jí)指標(biāo)；經(jīng)營(yíng)團(tuán)隊(duì)的專長(zhǎng)互補(bǔ)性、員工工作態(tài)度、組織結(jié)構(gòu)圖等49個(gè)三級(jí)指標(biāo)。 第三，就使用者對(duì)上市公司智力資本信息的可獲得性評(píng)價(jià)進(jìn)行描述性統(tǒng)計(jì)分析，分析結(jié)果顯示：使用者對(duì)高層管理人員平均年薪、顧客管理等信息的可獲得性評(píng)價(jià)較低。本文將此調(diào)查結(jié)果與使用者對(duì)上市公司智力資本信息的有用性評(píng)價(jià)指標(biāo)體系進(jìn)行比較，總結(jié)出使用者認(rèn)為我國(guó)上市公司應(yīng)加強(qiáng)披露的智力資本信息體系：人力資本、結(jié)構(gòu)資本、創(chuàng)新資本、關(guān)系資本4個(gè)一級(jí)指標(biāo)；經(jīng)營(yíng)團(tuán)隊(duì)等12個(gè)二級(jí)指標(biāo)，專長(zhǎng)互補(bǔ)性等33個(gè)三級(jí)指標(biāo)。并將此作為對(duì)上市公司的智力資本信息披露的對(duì)策和建議。
[Abstract]:In the era of knowledge economy, the limitation of traditional financial information is becoming more and more obvious, and the public will tend to consider the development level of intellectual capital in the investment decision. At present, little research has been done on the information needs of users, especially on the expectation of intellectual capital disclosure. Therefore, the user's demand for intellectual capital information has become a new field of empirical research on intellectual capital information. The study of users' demand for intellectual capital information has certain theoretical significance for further comprehensive and systematic study on the normative disclosure mode of intellectual capital information. At the same time, it has important practical significance: to protect the interests of users, to regulate the information disclosure of intellectual capital of listed companies, thus to improve the sustainable competitive advantage of listed companies; In order to guide the rational allocation of resources, we should perfect the disclosure system and effective market mechanism of intellectual capital information of listed companies in our country, promote the perfection of capital market in our country day by day. This paper mainly discusses the users' demand for intelligence capital information of listed companies. The paper is divided into three parts to study the problem. First of all, this paper analyzes the intellectual capital measurement index of experts by literature analysis, and analyzes the requirements of CSRC for information disclosure of listed companies, and then uses content analysis method to extract and identify intellectual capital information from annual reports of listed companies. The information measurement index system of intellectual capital of listed companies is summarized as follows: human capital, structural capital, innovation capital, relational capital, 19 second-level indexes, such as management team, staff creativity, specialty complementarity, etc. Employee satisfaction and other 59 three-level indicators. In this paper, 59 indexes are taken as the design questions of the questionnaire, and the questionnaire is designed by using the Richter five scale to investigate the users' demand for the intelligence capital information of listed companies. Including users' evaluation of the usefulness and availability of intellectual capital information of listed companies. Secondly, the information of different types of users was collected by questionnaire, 120 questionnaires were distributed in the empirical part, 86 valid questionnaires were collected. The SPSS17.0 statistical software was used to analyze and analyze the results of the evaluation of the usefulness of intellectual capital information from the respondents. The key factors were extracted and renamed, and then the key factors were synthesized. The evaluation index system of users' usefulness to the information of intellectual capital of listed companies is put forward: human capital, structural capital, innovation capital, relational capital, management team ability, staff skills, etc. Staff centripetal force and 14 second-level indicators; business team expertise complementary, employee work attitude, organization chart and other 49 third-level indicators. Thirdly, the author makes a descriptive statistical analysis on the users' evaluation of the information of intellectual capital of listed companies. The results show that the average annual salary of the senior managers and the information of customer management are low. This paper compares the results with the index system of users' evaluation of the usefulness of intellectual capital information of listed companies, and concludes that the information system of human capital and structural capital should be strengthened by the information system of intellectual capital: human capital and structural capital, which the users believe that listed companies in our country should strengthen the disclosure of intellectual capital information system. Innovation capital, relational capital, 12 second class indexes and 33 three-level indexes, such as innovation capital and relational capital, etc. And take this as the intelligence capital information disclosure countermeasure and the suggestion to the listed company.
【學(xué)位授予單位】：濟(jì)南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F272.92;F832.51;F224

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