摘要随着知识经济时代的到来,智力资本逐渐取代了资本、劳动和土地等传统生产要素,成为了企业竞争优势的重要组成部分，本文的研究目的是为了进一步了解智力资本和企业绩效之间的关系。根据企业生命周期理论,一概而论的企业在发展,一概而论的认定智力资本对公司绩效有促进作用是片面的,企业有不同的生命周期，本文主要探讨的问题就是智力资本在企业生命周期的不同阶段是否对企业起着相同作用。本文在前人的研究基础上探讨了智力资本的概念及其构成要素,并从企业生命周期的不同阶段，研究智力资本对企业绩效的不同影响。本文首先采用EXCEL对样本数据进行初步分析和分组,然后运用VAIC模型，使用SPSS软件进行了偏相关分析和回归分析数据。研究显示，在企业生命周期的不同时期,智力资本对企业绩效的影响程度是不一样的；本文根据研究结果，对处于不同阶段的企业提出关于智力资本运用的建议,最后还指出了研究的不足和对未来研究的展望。28159
关键字  智力资本 企业绩效 生命周期 智力增值系数法
毕业论文外文摘要
Title  A Study On Relationship Between Intellectual Capital And Business Performance                                                                              
             —Based On Enterprise Life Cycle Perspective     
Abstract
With the advent of the era of knowledge economy,intellectual capital gradually replaced the traditional factors of production capital,labor and land,has become an important part of the competitive advantage,the purpose of this paper is to further understand the relationship between intellectual capital and corporate performance.According to the corporate life cycle theory,generalizations of enterprises in the development,intellectual capital generalize finds promote the role of the company's performance is one-sided,companies have different life cycles, this article focuses on the question is whether the intellectual capital of the enterprise at different stages of the life cycle ,they play the same role in the enterprise.In this paper,on the basis of previous studies explored the concept of intellectual capital and its components,and the different stages of the business life cycle,the impact of different intellectual capital on firm performance.Firstly,the sample data using EXCEL preliminary analysis and grouping,and then use the VAIC model,using SPSS software was partial correlation analysis and regression analysis data.Research shows that companies in different stages of the life cycle, the impact of intellectual capital on firm performance is not the same;Based on the findings,at different stages of the business to make recommendations on the use of intellectual capital,and finally pointed out the lack of research and prospects for future research.
Keywords  Intellectual capital  Firm performance  Enterprise life cycle  
目   次
1  绪论    1
1.1、研究背景    1
1.2研究意义    1
1.3研究方法及思路    1
2.文献综述    3
2.1关于智力资本的定义    3
2.2关于智力资本与企业绩效关系的研究    4
3.相关理论    6
3.1企业生命周期理论    6
3.2 智力资本理论    6 基于生命周期理论的智力资本对企业绩效的影响研究:http://www.youerw.com/kuaiji/lunwen_22912.html