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本文对知识资产与企业的经济绩效之间的关系及知识资产在不同的治理机制下对企业的经济绩效的影响机制进行理论探讨,利用2007-2013年中国信息技术业上市公司的数据进行实证研究,发现知识资产的增加有利于企业的经济绩效的提高,公司治理中的激励和监督机制具有不对称的调节作用,激励机制强化知识资产与企业的经济绩效之间的正向关系,而过强的监督机制将弱化二者之间的关系。
In this paper, the relationship between knowledge assets and the economic performance of enterprises and the impact mechanisms of knowledge assets on the economic performance of enterprises under different governance mechanisms are theoretically discussed. Empirical studies are conducted on the data of listed companies in China’s information technology industry from 2007 to 2013 , Found that the increase of knowledge assets is conducive to the improvement of the economic performance of enterprises, the incentive and supervision mechanism in corporate governance has an asymmetric adjustment function, the incentive mechanism strengthens the positive relationship between knowledge assets and the economic performance of enterprises, The monitoring mechanism will weaken the relationship between the two.