智力资本驱动因素及其信息披露研究

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1、博士学位论文智力资本驱动因素及其信息披露研究指导小组成员名单张文贤薛求知丁栋虹胡君辰周红教授、博士生导师AbstractToincreaseoverallvalue，businessmuststartfromstrategyandformstrategicramificationsoftheirown．Afterthat，theyneedtotransferthemissiontopracticalplanandtakethesenseofoverallallemployeestotransferplantoaction．Abovearetherela

2、tedissuesofqualityanalysis．Withregardtotheeffectofplanning，businessneedstonseseveralkindsofevaluatedtoolstofeedbackthevalueofbusiness．Abovearerelatedissuesofquantityanalysis．Toincreasebusinessoverallvalue，businessneedtostrengthentheirqualityandquantityissue．Thisstudyfromtheviewo

3、fqualityandquantitypointtoformtheramificationsofstrategicandevaluationthroughbusinessrelatedtheoriesandtracingtheorigins，thenitinfersthatthenewtheoriesofbusinessvalueareintellectualcapital．Businessneedstoincludeintellectualcapitaltotheirpublicizedinformationandannualreporttodeli

4、verfairandeffectiveinformationtopublic．Thisstudyalsoinfersthatintellectualcapitalplaytheimportantroleinbusinessvalue．Thisstudymainlydiscusseswhythereafedifferencesbetweenabusiness’smarketvalueandbookvalue，andithelpsinvestorstoseethroughtherelativevalueofabusiness’Sintellectualca

5、pitalfromthetraditionalfinancialstatementsandotherpublicizedinformation．Theresearchsamplesinthisstudyincludetechnology-intensiveindustryin2003．ARerconsideringthemeasurabilityandrepresentativenessofthevariables．14intellectualandfinancialvariableswereselectedtoinvestigate也erelatio

6、nshipbetweenthesevariablesandmarketpricetobookvalue(M／8ratio)bybackwardregression．Theresultsindicatethatintechnology-intensiveindustry，thesevenvariablesfinancialriskindex，Averageage，salariestonetsalesratio，FixedAssetsperEmployee，percentageofmaincustomer，Growthrateofnetincomehave

7、significantlevelwithacompany’SM／Bratio．Finally，thisstudysuggeststhatbusinessofanyfieldandindustryCanexpertiseabovemethodtocreateandevaluatebusinessvalue．Meanwhilebusinessneedstomakeailadjustmentwhenchangeofeconomicenvkonmentandaccountingprincipleandstands．BusinessalsoCancollectm

8、orecompletedinformationtomakeadvancewiththismet