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The Empirical Research On The Correlation Between The Intellectual Capital And Business Performance

Posted on:2010-10-11Degree:MasterType:Thesis
Country:ChinaCandidate:C L WanFull Text:PDF
GTID:2189360278452079Subject:Accounting
Abstract/Summary:PDF Full Text Request
Today the worldwide economical structure has changed dramatically, knowledge has truly become an effective factor of production, the status and role of knowledge has become more important. The competition in overall national strength and the performance of competition among enterprises are playing an increasingly important role. Knowledge as a powerful and effective resources, have a great impact on the development of the world, which directly led to the emergence of the concept of intellectual capital. A company wants to achieve real success, must have excellent intellectual capital management system, with the creation of intellectual capital and make full use of the capacity. In the information age, companies can finally win in the competition. Therefore this paper aimed at the intellectual capital and corporate performance correlation, use the empirical research method to understand and control the correlation between the two factors, and ultimately how to make use of knowledge as the main factor in the intellectual capital to improve corporate performance.This paper has five chapters to study the relationship between the intellectual capital and business performance. First of all, the first chapter of the article, the introduction of the research background, research methods and innovation are introduced, and proposed a research framework of this article. Chapter II are related to the field of intellectual capital research synthesis, systematic review of relevant theories of intellectual capital, intellectual capital in China and abroad about the relationship between corporate performance and research, and intellectual capital to make the definition of related concepts. Chapter III introduced some intellectual capital measurement methods and to select the value added intellectual capital coefficient. In the design of business performance has also adopted a number of variables unique indicators. Chapter IV, the paper selected for our country's information technology industry to meet the requirements of all listed companies in 2007 data for the samples VAIC to build a model of the indicators, the use of statistical software Markway of intellectual capital and corporate performance the relationship between the empirical analysis. Chapter V, the results of empirical studies are summarized and analyzed. This study points out the significance and limitations of the intellectual capital. And then provide some help for the follow-up study.
Keywords/Search Tags:intellectual capital, business performance, value added intellectual capital coefficient (VAIC)
PDF Full Text Request
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