基于VAIC方法的商业银行智力资本分析
首发时间:2009-09-17
摘要:随着市场的发展,智力资本对企业越来越重要,智力资本能够促进企业的价值创造,提高盈利能力,因此评估企业的智力资本水平也是当今的研究热点。随着城市商业银行的不断涌现,国内银行业的竞争越来越激烈,对国内银行进行智力资本分析十分迫切。本文以VAIC法为基础,对国内14家上市银行的智力资本状况进行实证分析,对上市银行进行了分组,并分析了我国上市银行的资本水平。分析结果表面,银行业中人力资本占有最重要的比重,同时银行的业绩也受到实体资本的影响。
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Intellectual Capital of Commercial Bank Analysis Based on VAIC
Abstract:With the market development, intellectual capital increasingly important to enterprises, The intellectual capital could promote the value creation of enterprises and increase enterprises’ profitability, so use the intellectual capital to assess the enterprises in research becoming a research highlight. With the city commercial banks have emerged, the competition between banking sector get much intenser. Analysis banking intellectual capital becomes necessary. This article use VAIC method and research 14 listed banks in China\
Keywords: intellectual capital(IC) VAIC capital efficiency
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No.3524249242512531****
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