智慧資本、企業績效與企業價值關係之研究

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题名:	智慧資本、企業績效與企業價值關係之研究
作者:	黃明志
贡献者:	企業管理學系企業實務管理數位學習碩士在職專班
关键词:	智慧資本企業績效企業價值人力資本結構資本關係資本
日期:	2010
上传时间:	2011-11-02 16:11:01 (UTC+8)
摘要:	隨著知識經濟時代的來臨，一些非財務性指標往往才是能真正衡量公司的競爭力，而這些無法在財務報表上顯示的非財務性指標，即是智慧資本。由於有許多無形資產因未來效益不具確定性或無法確實衡量，使得如何以智慧資本來衡量企業績效與企業價值，變成一個值得研究的議題。本研究以智慧資本（人力資本、結構資本與關係資本）為自變項，企業價值為依變項，企業績效為中介變項，探討其間影響關係，更期待探討企業績效在實證上的中介效果。研究結果顯示，智慧資本（包含人力資本、結構資本與關係資本）對企業績效與企業價值均有顯著正向影響；企業績效對企業價值的影響亦呈現顯著正向影響；而企業績效也確在智慧資本對企業價值影響關係中具有中介效果。研究發現與討論，研究的理論與實務涵義、研究限制及對未來研究建議等，本研究亦進行探討。 With the coming of the knowledge economy era, non-financial indicators are often the real measures of corporate competency. Intellectual capital is one of the non-financial indicators that can not be shown in the financial report. As intangible assets showing high degree of uncertainty regarding to future benefit or being unmeasurable, how to use intellectual capital for measuring corporate performance and corporate value has become an important research topic. In this study, intellectual capital defined as human capital, structural capital and relational capital is used as independent variable; whereas corporate value is taken as dependent variable and corporate performance is mediating variable. The research purpose is to explore the causal relationship among the variables and the mediating effect of corporate performance empirically. The research results indicate that: (a) intellectual capital including human capital, structural capital and relational capital shows significantly positive exploratory power to corporate performance and corporate value; (b) The effect of corporate performance to corporate value is also significantly positive associated; (c) corporate performance shows mediating effect on the relationship between intellectual capital and corporate value. Contributions and limitations are discussed, and suggestions are provided for future studies and managerial practices in Chinese organizations.
显示于类别:	[企業管理學系暨國際企業管理研究所] 博碩士論文

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