摘要
农业上市公司是推动乡村振兴的重要参与者,其中,知识资本是农业上市公司提升绩效的重要手段。通过选取2016—2019年56家农业上证A股上市公司为研究样本进行回归,分析农业上市公司中知识资本对绩效的影响关系。研究结果支持了员工的本科率指标与农业上市公司绩效正相关的假设,认为员工的学历在一定程度上对农业上市企业有益处;同时,农业上市公司前一年的研发投入能为公司下一年带来经济效益,提升企业的绩效,但研发费用占比过高会负向影响农业上市公司的绩效水平;而员工培训费用的增加则会积极促进公司绩效的提高。因此,农业公司应重视知识资本的作用,在管理方面合理引入知识资本提升公司绩效。
The listed companies of agriculture play an important role in rural revitalization,and intellectual capital is an important means to improve the performance of agricultural listed companies.By selecting 2016—2019 as the research period,56 A-share listed companies in agriculture is taken as the research samples to conduct regression to analyze the impact of intellectual capital on performance in listed agricultural companies.The results support the hypothesis that the academic degree index of employees is positively correlated with the performance of agricultural listed companies,and the academic degree of employees is beneficial to agricultural listed companies to a certain extent.At the same time,the R&D investment of agricultural listed companies in the previous year could bring economic benefits to improve the performance of the company in the next year,but the high proportion of R&D costs will negatively affect the performance of agricultural listed companies,and the increase of staff training expenses will positively promote the improvement of corporate performance.Therefore,agricultural companies should pay attention to the role of knowledge capital and introduce knowledge capital into management to improve corporate performance.
作者
邓希婷
余忠
DENG Xiting;YU Zhong(School of Economics and Management,Fujian Agriculture and Forestry University,Fuzhou 350002,China)
出处
《科技和产业》
2022年第10期139-143,共5页
Science Technology and Industry
基金
福建省财政厅预算绩效管理智库福建农林大学绩效管理研究中心项目(SKXJ2204a)。
关键词
员工本科率
农业上市公司
企业绩效
研发投入
employee undergraduate rate
agricultural listed company
corporate performance
R&D investment
