基于BSC的企业智力资本计量与报告研究

【作者】 蒋艳；

【导师】 王东清；

【作者基本信息】 中南大学 ， 会计学， 2010， 硕士

【摘要】 知识经济时代,智力资本的价值日益凸显,成为企业竞争的重要战略资源。采取有效地方法计量企业的智力资本,并在智力资本计量的基础上探究智力资本报告的模式和方法,不仅能够提高企业开发管理智力资本的能力,改善企业内部经营管理,促进智力资本管理理论在企业实践中的推广,还能帮助企业外部利益相关者了解企业智力资本价值和智力资本发展状况。本文首先详细梳理了国内外有关企业智力资本计量和报告的研究现状,阐析了与智力资本计量与报告有关的理论,并对其进行了分析与评述,说明了BSC计量模式的适用性。然后,基于BSC理论,采用PSR法从学习与成长、内部流程、顾客等三个非财务维度构建了企业智力资本计量模型。为了验证智力资本计量模型的可靠性,文章引入了M-B智力资本总量指标作为被解释变量,同时,以2009年沪深两市IT行业的106家上市公司为研究对象,使用因子分析法提取了3个维度的综合因子和三个维度下的9个公共因子,并将其分别定义为两个实证研究模型的解释变量,构建了智力资本计量的实证分析模型。本研究对实证分析模型进行了多元线性回归分析,分析结果表明3个综合因子和9个公共因子对智力资本综合价值有很高的解释能力,从而验证了基于BSC的企业智力资本计量模型的有效性。计量智力资本是报告智力资本的基础,本文最后在智力资本计量的实证研究结果的基础上,提出了将企业智力资本报告作为独立报告的模式和“六要素”智力资本报告设计方法,研究了智力资本对外报告、对内报告、报告的障碍,并对企业智力资本报告提出了建议。更多还原

【Abstract】 In the age of knowledge-based economy,intellectual captital’s value in enterprises is increasingly siginificant,and it has become an important strategic resource. Adopting effective approach to value intellectual capital and exploring the model and method of intellectual capital report on the basis of the measurement of intellectual capital can not only give rise to enhanced company’s ability to develop and manage intellectual capital,improve corporate internal organazation, promote the theory of intellectual capital in business practice, but also help the external stakeholders to have an understanding of the value of intellectual capital and the status of intellectual capital.Firstly, this paper reviews the research stratus on corporate intellectual capital measurement and the reporting from domestic and foreign scholars in detail,interprets the theories related to the measurement and reporting of intellectual capital and carries out some analysis to prove the applicability of BSC measurement model. Then, based on the BSC theory, it estabilishs intellectual capital measurement model in three non-financial dimensions, that are learn and grow, internal operations and customers dimension, by adopting PSR approach. In order to verify the realiability of the intellectual capital measurement model, two intellectual capital empirical research models are constucted with the aggregate of intellectual capital M-B as the explanatory variable and 3 comprehensive factors and 9 common factors extracted from the result of factor analysis as the explanatory variables by selecting the data of 106 IT companies listed in Shanghai and Shenzhen exchanges as research samples in 2009. What’more, the paper implements multiple regression analysis based on the empirical research model and the relevant results shows the 3 comprehensive factors and 9 common factors can explain the comprehensive value of intellectual capital, which verifiies the effectiveness of intellectual capital measurement model on the basis of BSC model.Valuing intellectual capital is the basis of reporting intellectual capital. At the end, this paper proposes the method of independent intellectual capital reporting and the "six elements" intellectual capital report design on the basis of empirical studyies of intellectual capital measurement, researches the obstacles to the external and internal intellectual capital report, then gives some advice on intellectual capital report for companies.更多还原