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论文编号：	3320
作者编号：	2120092391
上传时间：	2011/6/7 21:35:21
中文题目：	智力资本与我国商业银行绩效关系的实证研究
英文题目：	Intellectual Capital and Performance: Empirical Study of Chinese Commercial Banks
指导老师：	吴晓云
中文关键字：	智力资本；绩效；商业银行
英文关键字：	ntellectual capital;performance;commercial banks
中文摘要：	随着“创新时代”的到来，知识已经变成最具价值的经济资源。只有知识才能增加国家财富，促进组织成长，提升个人价值。将知识作为一项资源，意味着知识可以被转移、整合和利用，并且，知识可能是持续竞争优势的一个隐性来源。在这个背景下，组织如何基于其隐性知识创造价值就成为了管理研究的中心问题。此外，价值创造是战略管理文献的核心和智力资本的基本原理。有证据表明组织的结构和所处的环境正在发生转变，从知识的视角来看待更加全面。这样，价值创造的驱动力也发生了变化。如果没有被激活和整合，库存和资本将不能创造价值，甚至连知识也没有多大价值，如果它没有和公司的其他资源一起应用于生产活动。公司通过整合不同形式的资源（有形资产和无形资产），并促进这些资源之间的相互作用来创造价值，而这可以生产出更高等级的知识，并带来潜在收益。 智力资本在本质上被定义为能够转化成价值的智力资本。这个定义排除了所有对公司未来的发展潜力不起作用的无关的无形资产。在这个意义上，智力资本创造和支持了组织内外的知识、经验和能力的连通性。智力资本具有相互作用和互补性，意思是说，一种资源的生产力可能因其他资源的投入而提高。但是，识别哪些资源增加净值，哪些资源减少净值是至关重要的。实证研究(MERITUM, 2002)表明，证明智力资本能够创造价值比智力资本的有效计量报告更为重要。因此，本文重点分析智力资本的价值驱动力和智力资本的不同组成要素在创造价值的过程中的相互作用。 自 1991 年深发展成为第一家上市银行以来，到20 年后的现在，已有15 家银行在上海和深圳交易所上市，并且随着国内城市银行资本化的推进，会有更多的银行步入资本市场。银行作为依靠借贷资本为主要运营资本的行业，其自身的智力资本对银行的经营起着至关重要的作用，因此明确银行自身智力资本的水平，有助于全面了解自身实力，提高竞争能力。此外随着国内银行业竞争的加剧，出现一轮银行业的并购高潮是在所难免的，对银行智力资本进行评估还能够提高并购估值过程中对无形资产和智力资本的了解。结构和技术的进步迫使高层管理层重新思考他们的经营战略。金融全球化、竞争加剧、信息和通信技术的进步和解除管制是引起变化的重要因素。另外，银行的风险构成和复杂程度都正发生变化，这导致智力资本评估成为银行业战略的至关重要的因素。
英文摘要：	With the rise of the ‘innovative era’, knowledge has become the most valuable economic resource. Only knowledge provides the opportunity to improve the wealth of nations, the growth of organizations and the value of individuals.Accepting knowledge as a resource suggests that knowledge can be transferred,combined and used and it may be a potential source of sustainable competitive advantage. In this context, knowing how an organisation creates value, based on its potential of knowledge, becomes a central question in management research. Moreover, value creation resides at the very heart of strategic management literature and it is the primary rationale of intellectual capital. There is evidence that the form and context of organisations are in transition and a knowledge perspective holds a more holistic model. As such, the drivers of value creation have also changed. Inventory and capital cannot create value if they are not activated and combined and even, knowledge is not worth much, if it is not put to productive use along with other resources of the firm. Firms create value, combining different types of resources (tangibles and intangibles) and by supporting the interactions among them, which can provide higher intellectual. Intellectual capital is essentially defined as the knowledge assets that can be converted into value. This means that excluded are all irrelevant intangibles that have no function over the firm’s future potential. In this sense, intellectual capital is a matter of creating and supporting connectivity between all sets of expertise, experience and competences inside and outside the organization . Intellectual capital is a phenomenon of interactions and complementarities, meaning that a resource’s productivity may improve through the investments in other resources. Therefore, it is vital to identify which resources are net value creators and which are net value destroyers – sources or sinks in intellectual capital terminology. Empirical research confirms that it is more important to prove that intellectual capital creates value than to understand how to report it effectively. Thus, our focus is on intellectual capital value drivers and the way its different components interact to generate value. The banking industry has been undergoing dramatic changes over the last decade, with both structural and technological advances pressing top management to rethink their business strategies. Financial globalisation, intensified competition, Information and Communication Technology (ICT) developments, deregulation and (re)regulation are the principal drivers for change. The changing nature of banking, where banks are moving from on-balance to off-balance sheet activities, together with an increased involvement in capital markets, have created a need for skills and transaction systems that are quite different from those of traditional lending. These new technological and organisational challenges have resulted in a demand for new skills. Additionally, the risk profile of banks is changing both in its composition and its complexity, making intellectual capital assessment a vital element in banking strategies.
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