基于智力资本的制造业企业价值创造研究

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1、西南交通大学硕士研究生学位论文第1I页AbstractIntheeraofknowledgeeconomy,intellectualcapitalwhichisregardedasastrategicresourceofenterprise，isthesourceofvaluecreation．Enterprisesobtaincompetitiveadvantagefromintellectualcapital．Previousstudiesofintellectualcapitalaremorefocusedonknowledge—intensiv

2、ecompanies，suchashigh-techenterprises．Alotofresearchesfromboththeoreticalanalysisandempiricaltests，haveconfirmedthatintellectualcapitalisimportanttothistypeofcompany’Ssurvivalanddevelopment．Butfewscholarsconcernedthevaluecreationeffectofintellectualcapitalinthetraditionalmanufac

3、turingenterprises．Manufacturingindustryisthebasicindustryofthenmionaleconomyinourcountry,andit’Sanimportantsourceofsocialwealth．Asanimportantresourceofenterprise，intellectualcapitalisindispensibleformanufacturingenterprises．Sohowdoesintellectualcapitaldrivemanufacturingcompanyfo

4、rvaluecreation?Andcomparedwithphysicalcapital，doesintellectualcapitalhavesignificanteffectsonmanufacturingenterprisevaluecreation?Inordertoanswerthesequestions，thispaperstudiesontheseissues，andadoptsthemethodsofnormativeanalysisandempiricalresearch．Combiningwithenterpriseresourc

5、e-basedtheoryandthecharacteristicsofmanufacturingenterprisesinChina,thispaperdeducesthemechanismthathowintellectualcapitalaffectmanufacturingenterprisevaluecreation，andthenproposesappropriateresearchhypotheses．Wecalculatetheproxyvariablesofintellectualcapitalelementsaccordingtot

6、hevalueaddedintellectualcoefficientmodelproposedbyPulic．514manufacturinglistedcompaniesthatonlyissueAsharesarechoosedasstudysamples．Foravarietyofdataanalysis，thispaperusescorrelationanalysis，K-meansclusteringanalysisandmultiplelinearregressionmethodtoanalyzethesampledata．Theresu

7、ltsofthisstudyconfirmthatthetwocomponentsofintellectualcapitalhavesignificantpositiveimpactonmanufacturingenterprisevaluecreation．Theresultsalsoshowthatphysicalcapital，asthetraditionalresource，remainsthemostimportantresourceandthemaindriverofmanufacturingenterprisevaluecreation．

8、Thesecondisintellectualcapital．Meanwhile，compar