本文選題：智力資本 + 人力資本��； 參考：《武漢紡織大學(xué)》2012年碩士論文

【摘要】：踏入知識(shí)經(jīng)濟(jì)時(shí)代之后，企業(yè)績(jī)效增長(zhǎng)的源泉和企業(yè)之間競(jìng)爭(zhēng)的重心，已經(jīng)從物質(zhì)資本轉(zhuǎn)移到智力資本上來(lái)。本文主要是對(duì)智力資本評(píng)價(jià)指標(biāo)及其與傳統(tǒng)服務(wù)業(yè)企業(yè)績(jī)效的關(guān)系的研究，在整合前人學(xué)者對(duì)智力資本與企業(yè)績(jī)效方面的相關(guān)理論的研究基礎(chǔ)上，歸納總結(jié)了企業(yè)智力資本的內(nèi)涵，特征，構(gòu)成要素及評(píng)估方法，并進(jìn)一步構(gòu)建了智力資本與企業(yè)績(jī)效的研究模型，并通過實(shí)證研究分析了智力資本與傳統(tǒng)服務(wù)業(yè)企業(yè)績(jī)效之間的影響關(guān)系。本研究在相關(guān)理論分析的基礎(chǔ)上，做出了以下幾個(gè)方面內(nèi)容的研究： （1）本研究通過歸納智力資本的內(nèi)涵，提出了智力資本的四個(gè)構(gòu)成要素：人力資本，結(jié)構(gòu)資本，創(chuàng)新資本和客戶資本，并提出了智力資本的評(píng)價(jià)指標(biāo)體系�；谄髽I(yè)績(jī)效管理的基礎(chǔ)是首先要識(shí)別關(guān)鍵因素，本文提出了對(duì)傳統(tǒng)服務(wù)業(yè)企業(yè)績(jī)效評(píng)價(jià)的兩個(gè)關(guān)鍵因素維度：財(cái)務(wù)績(jī)效和服務(wù)產(chǎn)品績(jī)效。 （2）構(gòu)建了智力資本與企業(yè)績(jī)效間的關(guān)系研究模型，并通過實(shí)證數(shù)據(jù)分析方法，得出了智力資本與傳統(tǒng)服務(wù)業(yè)企業(yè)績(jī)效有顯著的正向相關(guān)關(guān)系，智力資本的各構(gòu)成要素與企業(yè)績(jī)效的兩個(gè)維度也有顯著的正向相關(guān)關(guān)系。 （3）為了更深入的對(duì)智力資本各構(gòu)成要素進(jìn)行分析，對(duì)智力資本的四個(gè)構(gòu)成要素進(jìn)行了相關(guān)分析和路徑分析，得出人力資本，結(jié)構(gòu)資本，創(chuàng)新資本和客戶資本間有顯著的相關(guān)關(guān)系，說明它們之間有相互影響，，相互促進(jìn)的作用。
[Abstract]:After stepping into the era of knowledge economy, the headspring of enterprise performance growth and the center of competition between enterprises have been transferred from material capital to intellectual capital. This paper mainly studies the evaluation index of intellectual capital and the relationship between intellectual capital and the performance of traditional service enterprises, on the basis of integrating previous scholars' research on the related theories of intellectual capital and enterprise performance. The connotation, characteristics, elements and evaluation methods of enterprise intellectual capital are summarized, and the research model of intellectual capital and enterprise performance is further constructed. The relationship between intellectual capital and the performance of traditional service enterprises is analyzed through empirical research. On the basis of relevant theoretical analysis, this study has made the following aspects of research: 1) by summarizing the connotation of intellectual capital, this study has put forward four constituent elements of intellectual capital: human capital, structural capital, and so on. Innovation capital and customer capital, and put forward the evaluation index system of intellectual capital. The foundation of enterprise performance management is to identify the key factors, This paper puts forward two key dimensions of performance evaluation of traditional service enterprises: financial performance and service product performance. (2) A model of the relationship between intellectual capital and enterprise performance is constructed, and the empirical data analysis method is used to analyze the relationship between intellectual capital and enterprise performance. It is concluded that there is a significant positive correlation between intellectual capital and the performance of traditional service enterprises. There is also a significant positive correlation between the components of intellectual capital and the two dimensions of enterprise performance. Based on the correlation analysis and path analysis of the four elements of intellectual capital, it is concluded that there is a significant correlation among human capital, structural capital, innovation capital and customer capital, which shows that there are mutual effects and mutual promotion among them.
【學(xué)位授予單位】：武漢紡織大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F272.92;F719;F224

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