财务管理专业毕业论文--浙江制造业上市公司智力资本和绩效的关系研究.docVIP

摘 要 在市场经济条件下，企业的生存和持续发展取决于能否创造企业价值，而企业发展壮大的过程也就是不断创造价值和实现价值的过程。在这个知识经济时代，智力资本成为了企业价值创造和可持续发展的关键和稀缺的资源。探究行业领域智力资本与企业绩效之间的相关性，有助于行业内企业制定智力资本投资、管理的政策，从而在同行业中具有更高的竞争力。 本文从分析研究企业智力资本与企业绩效的相关性出发，首先阐述了智力资本的内涵、组成要素、特点等，并提出了智力资本与企业绩效的相关性。然后运用了描述性统计分析、相关性分析、多元线性回归分析方法对浙江省制造业上市公司的智力资本和绩效关系进行分析，得出了浙江省制造业公司智力资本与绩效的关系并不是十分紧密的结论，由此对得出的结论进行了原因分析，认为企业高管层年轻化是一种趋势，浙江制造业上市公司对相关专业人才方面的需要不大，同时也缺乏完善的高管及知识员工薪酬激励机制。而在这些问题上也提出了相对应的解决对策，主要有重视智力资本的管理，构建智力资本的开发平台，实现智力资本推动企业绩效的功能，建立健全的知识员工激励机制，形成企业的技术创新能力和管理效率。 关键词：企业绩效；智力资本；人力资本；结构资本 Abstract In a market economy, the enterprises survival and sustainable development depend on value creation, and the process of business development and growth is the process of is to continuously create value and realize the value. In this era of knowledge economy, intellectual capital has become a critical and scarce resources of corporate value creation and sustainable development. To explore the correlation between Intellectual Capital and corporate of Industry sectors can contribute to enterprises in the industry to develop intellectual capital investment, management policy, resulting in the industry with higher competitiveness. The starting of the thesis based on the analysis the relevant of intellectual capital and enterprise performance, first to explained the meaning　elements and characteristics of intellectual capital, Then use the descriptive statistical analysis, correlation analysis, multiple linear regression analysis to analyze the relationship of the intellectual capital and performance listed manufacturing companies in Zhejiang Province.　Arriving at a conclusion of the relationship between intellectual capita of manufacturing companies in Zhejiang Province and organizational performance is not very close. Thus analysis cause to the conclusion, we think layer of young executives is a trend. Manufacturing Industry Listed Companies respect of the relevant professionals is little. They also lack a sound executives and knowledge workers compensation i