中国企业的智力资本效率比较分析——基于VAIC模型

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1、对外经济贸易大学硕士学位论文中国企业的智力资本效率比较分析——基于VAIC模型姓名：范慧娴申请学位级别：硕士专业：企业管理指导教师：范黎波20090301未来的研究还可以利用VAIC方法，深入研究智力资本效率与企业经营业绩之间的关系：还可以进行国际比较研究，或者研究其他行业，从中得出一般性结论。本文在国内首次利用VAIC模型对中国企业智力资本价值创造效率进行了实证研究，这也是对中国企业智力资本认识的进一步探索和尝试。关键词：智力资本，VAIC，价值创造，效率AbstractFor200yearseconomicSUCCESShasbeenmeasuredonlybythecri

2、teriaofefficiency0physicalcapital，representedbytheRateofProfit，DuPontsROI，theShareholderValuIAnalysisSVAandEconomicValueAddedAnalysisEVA．Butwiththesocialdevelopmenldramaticchangethatknowledgeistranslatedintoproductsandservicesacceleratesth·emergenceanddevelopmentofknowledgeeconomy．nedevelopm

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4、aluecreation，especiallywitltherapiddevelopmentofknowledgeeconomy，acompany’Smarketvaluetarexceedsitbookvalue，exceptthecapitaloperationfactors，becauseintangibleswhicharecalleqintellectualcapitalleadtotheincreaseofmarketvalue．Researchesonintellectualcapitalindevelopedcountrieshavealreadylastedm

5、anyyear：andmanystudieshavebeenmadebasedondeveloped-countrycompanies’practices．ButiJChina，intellectualcapitalisstillabstractconcept．ItisnecessaryforSuccessfulcompanie：includingChinesecompaniesin21stcenturytorealizetheimportanceofintellectualcapitaasasourceofsustainablecompetitiveadvantage．Soi

6、tisworthtoimprovethepracticesandresearchesofintellectualcapitalmanagementilChina．Onthisbackground，startingfromintellectualcapitalmeasurementandintellectuacapitalefficiencyofvaluecreation，thepapertriestostudyintellectualcapitalmanagemeninChina．ThepaperfocusesonintellectualcapitalefficiencyofC

7、hinesecompaniesandtrie：tofindoutthegapbetweenknowledge··intensiveindustriesandtraditionalcapital·-intensivqindustries．Thepaperfirstlyreviewstherelatedtheoriesofintellectualcapital，concludingdifferendefinitions，SKANDIAmodel，Sullivanmodel，H—S—Cmodela