The Relative Research On Intellectual Capital Input And Output Performance With Datas Of Chinese Listed Commercial Bank

This paper collects the data in the annual report of16listed commercial banks ofour country.And with the data,the article analysis the relationship between the level ofChina’s listed commercial banks and the performance level of intellectual capital, byusing factor analysis and correlation index comprehensive evaluation analysis.Firstly, on the basis of listed commercial banks of our country16accountingstatements,the meaning and the relationship between intellectual capital and bankperformance was more accurate interpretation.After this, The relevant index chart of the16listed companies is Successfully Completed,on the basis of the chart,this paper takeChina as an example,describes the correlation between intellectual capital and bankperformance of commercial bank.Then, the article establishes performance evaluation index system of listedcommercial banks and evaluates listed commercial banks in China on overall levels ofperformance.;Establishes intellectual capital evaluation index system,and with it thearticle analyse the composition and functioning of the intellectual capital.Finally, this paper makes use of SPSS software and based on the value addedintellectual coefficient method and related intellectual capital indicators calculates andevaluates the intellectual capital of16listed commercial banks. On the basis of factoranalysis method and the bank performance indicators, the performance of the16listedcommercial banks are evaluated. And through the establishment of regression model, thearticle makes a more comprehensive analysis on the the role played by intellectual capitalin the process of upgrading the performance of commercial banks.After the research, the main conclusions are as follows:1.On the whole the intellectual capital has a certain role in promoting theperformance of listed commercial banks.As set AUM and asset-liability ratio as controlvariables，we can make a conclusion that coefficient of potential added value ofintellectual capital has pass the significant test.So it can be inferred that intellectualcapital has a promoting effect on the performance of listed commercial banks.2.At the5%significant level,the structural capital gain coefficient adopted significance test in variables of intellectual capital.And this shows that there is an explicitrelationship between the Structural coefficient of capital appreciation and theperformance of listed commercial banks,in the adding value process of listed commercialbanks the Structural coefficient of capital appreciation play an more important role.3.Compared with the structure capital,the financial capital and human capital havefailed to pass the test,which shows that the two capitals has failed to significantlyimprove the performance of the listed commercial bank’s performance level.