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1、首都经济贸易大学 博士学位论文 战略视角的公司智力资本开发研究 姓名：赵振宽 申请学位级别：博士 专业：企业管理 指导教师：邹昭晞 20100301 首都经济贸易大学博士论文 战略视角的公司智力资本开发研究 III 摘 要摘 要 21 世纪是知识经济时代，智力资本开发和知识管理已经成为这一历史时期 商业领域的热点问题。本文在借鉴、分析国内外智力资本领域的理论与实践基础 上，做了以公司智力资本开发理论为主题的系统性探索和研究。在研究过程中运 用理论与实证的分析方法，取得了以下几点成果： 第一，归纳总结了智力资本的 VIREB 特性，即价值性(V)、收益递增性(I)、 稀缺性(R)、权益属性(E)
2、和壁垒性(B)，并以这些特征为出发点进行战略视角的 公司智力资本开发理论与实证研究。 第二，提出了“一个原则，两条基本路径”的智力资本开发框架，即以愿景 为导向的智力资本开发基本原则，把握住流量开发和存量开发的两条基本路径。 第三，指出愿景的导向作用主要体现在两个方面：一是，愿景通过界定公司 业务范围来规范公司智力资本开发的方向和范围；二是，愿景将公司智力资本开 发战略置于宏大目标基础上， 是对公司战略性智力资本开发活动预期取得主要成 果的承诺。 第四， 对于智力资本存量开发路径， 从全新角度构建了智力资本识别与确认、 智力资本测量和智力资本报告三部分的开发体系。公司智力资本的识别与确认、 测
3、量工作需要进行专业判断，在整个智力资本存量开发过程中起指导性作用；智 力资本的报告则需要进行指标的设定与分解。整体而言，智力资本存量开发应做 到内容上的完整性及相关测量指标的明确性与具体性。 第五，对于智力资本流量开发路径的研究，构建了智力资本投资、智力资本 创新和公司智力资本开发的组织结构设计三方面内容。在智力资本投资方面，分 别针对人力资本投资、 结构资本投资和关系资本投资提出了各自解决方案以及进 行智力资本投资组合的内容与方法。在智力资本创新方面，分别从经济学和哲学 两方面来论述知识产生的根源， 指出公司智力资力资本创新必须建立在知识获取 与共享、 知识创造、 智力资本积累与价值实现的基
4、础上， 是三者相互作用的结果。 三者之间的关系表现为，知识获取与共享是智力资本创新的温室，它使公司的知 识创造活动才能够得以支撑和发展；知识创造是发动机，它使公司才具有持续发 展的动力源泉，本文提出了知识创造的 SEVC 模型；而智力资本积累与价值实现 则最终孕育出公司的核心能力，并使公司继续保持竞争优势的基石。在公司智力 资本开发的组织结构设计方面，本文认为“超文本”组织能够促使公司内部员工 与外部环境的持续知识互动，不断增强公司自身的智力资本。 第六，通过 2006-2008 年中国证券市沪深 300 指数上市公司的面板数据，使 用描述统计、相关性检验和固定效应回归等方法进行了实际验证，得
5、出结论：我 国现阶段各行业在总体影响上，物质资本对公司盈利能力起主要作用，其次是结 首都经济贸易大学博士论文 战略视角的公司智力资本开发研究 IV 构资本和关系资本，再次是人力资本。最后，聚类分析的结果表明，物质资本和 智力资本所起的作用针对不同的行业有着不同的具体影响程度。 关键词：智力资本；智力资本开发；智力资本存量；智力资本流量关键词：智力资本；智力资本开发；智力资本存量；智力资本流量 首都经济贸易大学博士论文 战略视角的公司智力资本开发研究 V Abstract Abstract The 21st century is the era of knowledge economy, in
6、this historical period, intellectual capital development and knowledge management has become a hot issue business. In this paper, after reference, analysis of the field of domestic and international intellectual capital on the basis of the theory and practice, do systematic exploration and research
7、about the company carried out the theme of intellectual capital development theory. In the course of the study to apply the theoretical and empirical analysis methods, and achieved the following results: Firstly, summarize the intellectual capital VIREB feature, namely that value (V), increasing ret
8、urns (I), rare (R), equity (E) and barriers (B), and to these characteristics as a starting point strategic perspective of the companys intellectual capital development theory and empirical research. Secondly, the proposed one principle, two basic path of the intellectual capital development framewo
9、rk, that is vision- oriented principles of intellectual capital development, grasp the flow of development and the stock of the development of two basic paths. Thirdly, point out that vision being of the companys guiding role of intellectual capital development is mainly reflected in two aspects: on
10、 the one hand, vision is by defining the companys business scope to regulate the companys intellectual capital development direction and scope; on the other hand, vision makes company intellectual capital strategy to be based on developping the ambitious goals, it is a strategic intellectual capital
11、 development activities expected to achieve key results commitments. Fourthly, for the intellectual development of the capital stock of the path, from the perspective of building a new identification and confirmation of the intellectual capital, intellectual capital, intellectual capital measurement
12、 and reporting of three parts of the development system. Companys intellectual capital identification and recognition, measurement needs to make professional judgments, in the entire stock of intellectual capital in the development process to guide role; intellectual capital reports are required to
13、set targets and decomposition. Overall, the stock of intellectual capital development should be the integrity of the content and the related measure of the clarity and specificity. Fifthly, for the intellectual development of the path of capital flows, building intellectual capital, intellectual cap
14、ital innovation and intellectual capital development companys organizational structure design in three aspects. In the intellectual capital investment, were aimed at investment in human capital, structural capital and relational capital investment put forward their own solutions as well as intellect
15、ual capital portfolio contents and methods. The intellectual capital innovation, 首都经济贸易大学博士论文 战略视角的公司智力资本开发研究 VI respectively, both from economics and philosophy to describe the root causes of knowledge, thats intellectual capital innovation and financial viability must be based on knowledge acquisi
16、tion and sharing, knowledge creation, intellectual capital accumulation and the value of intellectual capital, based on the result of the interaction is three. Demonstrated the relationship between knowledge acquisition and sharing is the intellectual capital and innovative greenhouse, it makes the companys knowledge and creativity will
