制造业企业知识资本与公司绩效实证研究毕业论文.doc

毕业论文 （2010届） 制造业企业知识资本与公司绩效实证研究 摘 要 进入知识经济时代，知识已经作为一种新的资本成为当今企业最具战略意义的一种资源，公司价值的创造已经不仅仅依赖于财务资本以及劳动力资本的开发和利用，它与知识资本间的密切关系也引起了强烈关注。知识资本，作为由管理层主要贡献的知识和技能的总和，与企业利润的创造密切相关。本文采用实证研究的方法，以浙江省30家制造业上市公司为研究对象，用管理层学历水平及年薪报酬两指标对知识资本进行量化，另选取衡量盈利能力的两个指标提供来分析企业的绩效。通过描述性分析发现一般管理层员工学历较高的公司所给的年薪报酬也较高。此外，结合图表与SPSS相关性统计分析得出管理层学历水平与管理层的年薪报酬都分别与企业绩效成正相关。由此得出结论知资本与企业绩效呈正相关关系。作为知识资本的重要组成部分，管理层的学水平以及年薪报酬水平在企业的用人与决策中应得到重视。 关键词：知识资本；学历水平；年薪报酬；上市公司；企业绩效Abstract Into the era of knowledge economy, as a new resource, intellectual capital has become the companys most strategic resource, the company value creation are not only dependent on financial capital and labor force capital development and utilization any more, but also the intimate connection between intellectual capital and the company value attracts many attention. Intellectual capital, as the main contribution of management who offer specific knowledge and skills combined, are closely linked with the creation of corporate profits. In this thesis, empirical research approach to the manufacturing sector in Zhejiang province, listed 30 companies as the research object, from the academic levels and salary reward point of view to quantify the intellectual capital. In addition, using 2 profit earning capability to analysis management of performance. Using descriptive analysis found that the companies with high employee academic levels generally hold high company value. In addition, the combination of charts and SPSS statistical analysis of correlation obtained over the academic levels and salary reward are respectively positively correlated. Thus concluded that a positive correlation between intellectual capital and management performance. As important components of intellectual capital, academic levels and salary reward, decision-making related to these should be taken seriously in the enterprise. Keywords: Knowledge capital; Academic levels; Salary reward; Listed company; Business Performance 目 录 1 基本理论 1 1.1 知识资本基本概念及构成内容 1 1.1.1