以2009年我国工业部门劳动密集型产业中的255家上市公司为研究对象,采用回归分析,实证考察了知识资本对该类企业绩效的影响与贡献.研究结果表明:知识资本对劳动密集型企业的经营绩效有积极的贡献,并且物质资本、人力资本、结构资本也分别从不同方面对企业经营绩效产生促进作用.最后,对劳动密集型企业知识资本的开发提出了可供参考的建议和措施.%This paper selects 2SS labor - intensive listed companies which come from industrial sector of china in 2009, then empirically investigates the effect of intellectual capital on the performance of these companies by using regression analysis. The outcome reveals that intellectual capital makes a positive contribution to the performance of labor - intensive companies , meanwhile physical capital, human capital and structural capital can promote performance in different ways. Finally , the author offers many methods to develop the intellectual capital of labor - intensive companies.
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机译:公司治理结构对盈余管理的影响研究—基于民营类上市公司的实证分析 =The Influence of Corporate Governance Structure on Earnings Management at the Listed Non-State-Controlled Firms in China