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Research On The Impact Of Intellectual Capital On The Performance Of Y Enterprise

Posted on:2024-01-08Degree:MasterType:Thesis
Country:ChinaCandidate:W H LiFull Text:PDF
GTID:2532306920963429Subject:Accounting
Abstract/Summary:
With the advent of knowledge-based economy,enterprises are facing transformation and upgrading,and intellectual capital is gradually becoming a key driver for enterprises to create value and maintain competitive advantage.The 14 th Five-Year Plan period is a critical period for the comprehensive implementation of the new development concept,and building construction enterprises,as one of the important forms of social organizations,are facing a series of opportunities and challenges,and intellectual capital plays a very important role for building construction enterprises to obtain lasting competitive advantages.Based on the resource base theory,core competition theory,dynamic capability theory and performance management theory,this paper theoretically analyzes the impact of intellectual capital on enterprise performance by combing the literature.According to the perspective of intellectual capital triad,intellectual capital is divided into three dimensions:human capital,structural capital and relationship capital,and five theoretical hypotheses are proposed with structural capital as the mediating variable to verify the impact of enterprise intellectual capital on enterprise performance.In this study,a questionnaire was issued to enterprise Y,a total of 349 valid data were obtained through screening,and the structural equation model was established with SPSS and AMOS software to complete the empirical test.The empirical results show that human capital and relational capital have a positive impact on enterprise Y’s performance,structural capital has a negative impact on enterprise performance,with human capital as a mediating variable and relational capital as a mediating variable.Based on the results of the analysis,suggestions for improving the intellectual capital management of enterprise Y were made in four directions:increasing the flexibility of structural capital,improving the efficiency of human capital management,maintaining and broadening relational capital,and building an intellectual capital management system that meets its own needs,providing a certain theoretical basis for enterprise Y to improve its corporate performance through improving intellectual capital management.
Keywords/Search Tags:Intellectual capital, Enterprise performance, Structural equation model
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