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Finance 2022
智力资本对江西省高科技企业绩效影响研究
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Abstract:
高新技术代表着一个地区科技进步能力和潜在竞争实力，代表着这个地区经济的发展前景。智力资本是现代高科技企业的重要特征，是高科技企业的核心竞争力，是其价值增值的主要源泉。本文运用智力资本增值系数法，选取江西省2018~2020年所有在上海和深圳交易所交易的高科技企业上市公司作为研究样本，建立实证模型进行研究分析。结果显示，智力资本整体对公司的绩效有着明显的积极影响。人力资本和结构资本作为智力资本的组成部分，也可以显著促进企业绩效的提高。智力资本已经成为一种重要的战略资源，对高科技企业的绩效有着积极的影响。
High-tech represents a region’s scientific and technological progress ability and potential competi-tive strength, and represents the economic development prospect of this region. Intellectual capital is an important feature of modern high-tech enterprises, the core competitiveness of high-tech enterprises, and the main source of value appreciation. In this paper, the intellectual capital appreciation coefficient method is used to select all the listed companies of high-tech enterprises in Jiangxi Province from 2018 to 2020 as the research samples, and an empirical model is established for research and analysis. The results show that intellectual capital as a whole has a significant positive impact on the company’s performance. As an integral part of intellectual capital, human capital and structural capital can also significantly promote the improvement of enterprise performance. Intellectual capital has become an important strategic resource, which has a positive impact on the performance of high-tech enterprises.
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