本文選題：智力資本　切入點(diǎn)：商業(yè)銀行績效　出處：《哈爾濱工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：當(dāng)今時(shí)代,是知識(shí)經(jīng)濟(jì)時(shí)代,企業(yè)的運(yùn)行離不開智力資本。智力資本包含很多要素,比如知識(shí)、技術(shù)、信息和能力等因素,簡單來說就是整合使用物質(zhì)資本的能力,在提高企業(yè)綜合績效水平中有著極其重要的作用。商業(yè)銀行承擔(dān)著資金融通的責(zé)任,因此在我國經(jīng)濟(jì)運(yùn)行中的重要性顯而易見。近年來,我國銀行業(yè)對(duì)國際銀行的準(zhǔn)入使得我國銀行間市場的競爭更加激烈。國際競爭的局勢和經(jīng)濟(jì)形勢的低迷,使銀行改革刻不容緩。此外,我國利率市場化改革已進(jìn)入最后階段,利率市場化使得銀行不能單純依靠利差來提升經(jīng)濟(jì)利益,而必須發(fā)展和加強(qiáng)中間業(yè)務(wù),這對(duì)銀行的創(chuàng)新和管理提出了更為嚴(yán)苛的要求。作為智力資本密集型企業(yè),智力資本對(duì)商業(yè)銀行應(yīng)對(duì)挑戰(zhàn)、提高績效有著很重要的意義。所以本文就不同商業(yè)銀行的智力資本對(duì)綜合績效的作用如何展開研究。本文選取了2008-2016年我國24家上市商業(yè)銀行的數(shù)據(jù)作為樣本,詳細(xì)闡述了企業(yè)資源基礎(chǔ)理論和企業(yè)核心能力理論,然后運(yùn)用智力增值系數(shù)法(VAIC)來衡量商業(yè)銀行的智力資本及其構(gòu)成要素的水平并作為解釋變量,利用因子分析法衡量商業(yè)銀行的綜合績效作為被解釋變量,然后運(yùn)用多元回歸模型進(jìn)行面板數(shù)據(jù)的回歸。研究結(jié)果表明:智力資本及其構(gòu)成要素對(duì)商業(yè)銀行的績效有顯著的促進(jìn)作用,其中物質(zhì)資本的促進(jìn)作用大于智力資本的促進(jìn)作用。針對(duì)不同產(chǎn)權(quán)銀行的分類回歸表明:不同產(chǎn)權(quán)性質(zhì)的銀行的智力資本對(duì)績效的促進(jìn)作用大小不同,其中智力資本對(duì)國有商業(yè)銀行的作用最大,股份制銀行次之,城市商業(yè)銀行的作用最小。在論文最后,針對(duì)我國銀行業(yè)的智力資本問題提出了相應(yīng)的政策建議。本文對(duì)推動(dòng)銀行業(yè)智力資本投資與管理,提高商業(yè)銀行綜合績效有重大的指導(dǎo)意義,同時(shí)也為銀行提高創(chuàng)新能力提供了途徑,銀行可以通過豐富中間業(yè)務(wù)品種和增加人力資本投入來提高創(chuàng)新能力。此外,本文也為不同產(chǎn)權(quán)性質(zhì)的銀行提高智力資本管理效率提供了參考建議,根據(jù)研究結(jié)果,銀行可以通過有針對(duì)性地投入對(duì)績效貢獻(xiàn)較高的智力資本要素來提高銀行的績效,從而提高銀行的綜合競爭力。
[Abstract]:Nowadays, in the era of knowledge economy, enterprises can not run without intellectual capital. Intellectual capital contains many elements, such as knowledge, technology, information and ability. In short, it is the ability to integrate the use of material capital. Commercial banks bear the responsibility of financing, so the importance in the economic operation of our country is obvious in recent years. The entry of Chinese banks to international banks makes the competition between banks in our country more intense. The situation of international competition and the downturn of economic situation make the reform of banks urgent. In addition, China's interest rate marketization reform has entered the final stage. Interest rate marketization makes banks not only rely on interest rate differentials to enhance economic interests, but also develop and strengthen intermediary business, which puts forward more stringent requirements for innovation and management of banks. Intellectual capital to meet the challenges of commercial banks, It is of great significance to improve performance. Therefore, this paper studies how the intellectual capital of different commercial banks plays an important role in comprehensive performance. The data of 24 listed commercial banks in China from 2008 to 2016 are selected as samples. The theory of enterprise resource base and the theory of enterprise core competence are expounded in detail, and then the level of intellectual capital and its constituent elements of commercial banks is measured by using the method of value-added coefficient of intelligence as an explanatory variable. Factor analysis is used to measure the comprehensive performance of commercial banks as explained variables. The results show that: intellectual capital and its constituent elements have a significant effect on the performance of commercial banks. Among them, the promoting effect of material capital is greater than that of intellectual capital. The classification regression of banks with different property rights shows that the intellectual capital of banks with different property rights has different effects on performance. Among them, intellectual capital plays the most important role in state-owned commercial banks, joint-stock banks take the second place, and urban commercial banks play the least role. This paper puts forward the corresponding policy suggestions for the problem of intellectual capital in China's banking industry. This paper is of great guiding significance to promote the investment and management of intellectual capital in the banking industry and to improve the comprehensive performance of commercial banks. It also provides a way for banks to improve their innovative ability by enriching the variety of intermediate businesses and increasing investment in human capital. This paper also provides some suggestions for banks with different property rights to improve the efficiency of intellectual capital management. According to the results of the research, banks can improve the performance of banks by putting in more intellectual capital factors that contribute to the performance. In order to improve the comprehensive competitiveness of banks.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33;F830.42

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