科研管理 ›› 2024, Vol. 45 ›› Issue (1): 153-161.DOI: 10.19571/j.cnki.1000-2995.2024.01.015
胡川,王子豪
收稿日期:
2022-05-29
修回日期:
2023-08-16
出版日期:
2024-01-20
发布日期:
2024-01-02
通讯作者:
王子豪
基金资助:
Hu Chuan, Wang Zihao
Received:
2022-05-29
Revised:
2023-08-16
Online:
2024-01-20
Published:
2024-01-02
摘要: 无形资产对于提升企业核心竞争力,推动企业可持续发展具有重要的战略作用。然而已有文献在无形资产构成要素的转化研究方面存在不足。因此,本文将圈层结构理论引入无形资产管理领域,构建了由人力资本学习能力驱动的、由内而外逐层转化的无形资产圈层结构体系。另外,本文以我国A股高科技制造业企业2011—2019年数据为样本,构建了多元线性回归模型对这一圈层关系进行了实证检验,并探究了综合成本对这一关系的影响。实证结果表明无形资产内部具有由“人力资本类无形资产—技术类无形资产—商誉类无形资产”逐层转化的圈层特征。进一步研究发现,在综合成本上涨的背景下,人力资本类无形资产向商誉类无形资产的转化过程得到了进一步强化。在考虑自变量滞后一期、更换模型检验方法等稳健性检验后,上述结论依然成立。本文将圈层结构理论与无形资产研究相结合,从圈层结构视角出发进一步厘清了企业无形资产内部构成的转化机制和路径。研究结论在扩展无形资产的相关理论研究、深化无形资产内在转化机制的理解方面做出了贡献。
胡川 王子豪. 圈层结构视角下无形资产内在转化机制研究[J]. 科研管理, 2024, 45(1): 153-161.
Hu Chuan, Wang Zihao. Research on intrinsic transformation mechanism of intangible assets under the perspective of concentric-zoned structure[J]. Science Research Management, 2024, 45(1): 153-161.
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