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知识经济时代,知识的创造、积累、共享和整合是高新技术企业创造价值的主要动力。利用回归分析对2008─2010年间沪深两市高新技术企业的智力资本与企业绩效的相关性进行实证分析。研究发现:客户资本和结构资本与企业绩效显著相关,而人力资本并未充分发挥自身优势,与企业绩效的相关度较弱,故高新技术企业在发展的过程中应特别关注与企业绩效显著相关的智力资本,如人力资本,从而提升企业绩效。
In the era of knowledge-based economy, the creation, accumulation, sharing and integration of knowledge are the major driving forces for high-tech enterprises to create value. Using regression analysis to analyze the correlation between intellectual capital and business performance of high-tech enterprises in Shanghai and Shenzhen from 2008 to 2010. The results show that: customer capital and structural capital are significantly related to firm performance, but human capital does not give full play to its own advantages and its performance is weakly correlated with each other, so high-tech firms should pay special attention to their performance Of intellectual capital, such as human capital, thereby enhancing business performance.