高校知识资本投入管理研究
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摘要
知识经济的到来加速了高校建设的脚步,与此同时,高校建设经费也获得了前所未有的大幅提升,不但缓解了长期以来高校运行经费短缺的尴尬局面,同时也为支持高校事业发展提供了有力保障。然而多年来,高校投入的增长并未带来教育质量的显著提升,并一度引发社会对高等教育建设现状的强烈不满。对高校而言,一方面投身于国际化进程中参与高校间的竞争,渴望提升自身的竞争实力,另一方面却又受制于现有的教育理念、管理体制机制,使高校发展陷入瓶颈。因此,高校建设迫切需要转变当前的投入方式及重点,而关于如何投入以提高教育质量的问题引发高校管理者的全面反思。
越来越多的理论及实践证明,知识资本是实现组织战略、提升组织竞争力、增加组织价值、维持组织可持续发展的核心力量。随着高校发展困境的凸显,知识资本在高校建设中的地位愈加重要。注重培养高校的知识资本不但能够提升高校价值,同时也顺应了当前高等教育质量发展导向的建设要求。如何围绕知识资本进行投入管理,确立投入方向,关系到高校发展何去何从的根本问题。然而对不同的高校来讲,其知识资本的构成极具个性化差异,高校的发展路径也带有浓厚的自我风格,原因主要在于高校间愿景的不同。因此,本文旨在研究高校投入要素如何在愿景导向作用下影响高校知识资本的形成及提升,从而构建高校知识资本投入管理系统,通过实施途径及策略分析指导高校开展知识资本投入管理活动。
本文研究内容主要包括：
第一,研究知识资本与高校发展之间的内在联系。本文以知识资本的视角梳理了高等教育的发展历程,指出高校发展的实质是知识资本不断形成与积淀的过程,发展观的历史演进同时指出知识资本提升是高校发展的永恒主题。由此将知识资本作为衡量高校发展的标志,确定了高校投入以提升知识资本为目标。
第二,本文在高校投入与知识资本等相关理论分析的基础上,对影响高校知识资本提升的投入因素作出分析,分别从经费投入总量与经费投入结构两个维度阐述了投入要素影响知识资本形成与提升的作用机理。由此构建了高校知识资本的投入运作基本模型。进一步地,引入愿景要素,分析了愿景对投入要素与知识资本之间关系的影响程度,从而拓展了高校投入对知识资本影响机理的讨论,构建了包括投入、知识资本及愿景三者在内的高校知识资本投入运作的全变量模型。
第三,对前文构建的高校知识资本投入运作模型进行验证分析。在实证分析中,本文选取了76所教育部直属高校2007年的相关数据,利用描述性统计技术比较了其中“综合-研究型”“多科-研究型”“特色-研究型”三类愿景模式下,高校投入与知识资本的情况；利用PLS通径技术具体探讨了不同类型高校知识资本形成及增长方式等。
第四,在高校知识资本的投入运作规律指导下,结合“投入”“知识资本”“愿景”三个要素的动态特性,构建了高校知识资本投入管理系统,为高校开展知识资本投入管理活动提供分析框架。在此框架下,本文从愿景的评价与重建、投入管理实施的目标分析与选择、投入管理中投入策略的分析、知识资本投入管理工具的开发以及高校财务报告的改进五个方面阐述了愿景导向下知识资本投入管理的实施途径及策略。
本文研究得出如下主要结论：
第一,高校知识资本的提升可作为衡量高校发展的有效指标,知识资本内部结构的解析,能够从不同方面满足当前高校发展的多元化目标,提醒高校在投入管理过程中要注重知识资本全面提升,不可偏废。因此,将提升高校整体知识资本水平确立为高校投入管理的重点,能够指导高校的长期建设。另一方面,愿景导向为高校指出要走适合自己发展的道路,注重高校长期运营所形成的知识资本存量,依托高校自身优势来进行建设,从而有针对地指导高校投入管理的重点,避免高校间盲目跟从的建设方式。
第二,实证结果指出,不同愿景模式下高校投入及知识资本水平具有较大差异。就目前高校发展情况来看,高校知识资本增长方式主要靠投入总量来拉动,投入结构因素在资源配置中尚未充分发挥作用,但是增加政府拨款与人员投入对知识资本提升具有显著作用。就高校知识资本的增长方式来看,综合-研究型高校表现为全面均衡提升方式；特色-研究型高校为依托人力资本和结构资本的均衡增长带动整体知识资本的增长方式；多科-研究型则是依靠结构资本的突出发展拉动知识资本的增长方式。可见,高校发展需转变增长方式,由依靠投入总量拉动增长转为投入结构优化实现知识资本的全面提升。
第三,本文强调高校应遵从以愿景为导向,以知识资本投入运作为核心的建设规律。对国家而言,高等教育的发展是不同类型高校的全面发展,从愿景模式出发,研究不同模式下高校知识资本投入运作的规律,能够从宏观层面确立高校分类管理的建设思路,并给予相应的资源支持。对高校而言,依据自身知识资本存量而建立的差异化愿景,为高校建设及其竞争提供了一种理性指导。重视高校的愿景管理,确立投入管理的目标,关注高校的关键知识资本,进行持续性的经费投入,能够从个体层面实现高校整体的价值提升。
本文创新点主要体现在系统性地构建了涵盖“投入”“知识资本”和“愿景”三个要素的理论分析框架,强调了高校按照愿景导向进行投入建设的论点。对愿景的思考为高校实现发展方式的转变,发展重点的确定等提供全局化视野,同时也为高校发展路径的确定提供理论基础。此外,对高校知识资本投入管理的研究领域从宏观贯穿到微观,包括对不同愿景模式下部属高校知识资本投入运作情况的探讨以及对特定愿景下高校知识资本投入管理实践的评价,从而拓宽了高校知识资本投入运作机理的适用范围。特别地,选取财务视角切入研究及对愿景模式的提出,为指导当前高校进行分类管理及资源配置提供了一种全新的思路。
The arrival of the knowledge-based economy is accelerating the footsteps of universities development. Meanwhile, the construction funds of universities have gained unprecedented growth, not only alleviate the shortage of operation funds in the universities' embarrassing situation for a long while, but also provide a powerful guarantee to support the development of universities. Over the years, however, the investment growth has not significantly increased the education quality. Conversely, it brings a strong dissatisfaction with the status quo of the society for higher education construction. For colleges and universities, on the one hand, they desire to enhance their competitive strength through participating in the process of internationalization, on the other hand, they are subjected to the existing education concept, management system and mechanism, the development of colleges and universities is falling into a bottleneck. Hence, there is an urgent need for university construction to change current mode and key point of university investment. And the question on how to invest in order to improve the education quality causes the university managers' comprehensive introspection.
More and more of the theory and practice has proved that intellectual capital is the core power to achieve organizational strategy, promote the competitiveness of the organization, increase organization value, maintain the sustainable development of the organization. As the dilemma of university development is getting more and more obvious, the status of intellectual capital in the university construction is becoming ever more important. Attach importance to the cultivation of intellectual capital not only can improve the university value, but also conform to the current construction requirements that development is quality-oriented in higher education. How to manage the intellectual capital investment and establish the investment direction is the fundamental problem related to the development of colleges and universities. For different universities, however, the composition of the intellectual capital shows extreme individual differences, the development path of universities also presents strong ego style, mainly because of vision diversity between different colleges and universities. Therefore, the purpose of this paper is to study how university investment affects the formation and promotion of intellectual capital under the influence of vision-oriented role, thereby constructing the investment management system of university intellectual capital, so as to guide universities to carry out the intellectual capital investment management activities through analyzing the implement ways and strategies.
In this paper, the research content mainly includes:
First, an attempt is to analyze the inner relation between intellectual capital and university development. This paper combed through the development process of higher education from a view of intellectual capital, and pointed out that the essence of the university development was a constant process of intellectual capital formation and accumulation. The historical evolution of development views at the same time pointed out that, promoting intellectual capital was an eternal subject for the development of colleges and universities. Therefore, intellectual capital can be used as a sign for measuring the development of colleges and universities, and this paper further proposed that university investment should aim to promote university intellectual capital.
Second, based on the theoretical analysis of the university investment and intellectual capital, this paper analyzed the investment factors affecting the promotion of university intellectual capital. Respectively from the two dimension of investment amount and investment structure, this paper described the mechanism how input factors influenced the formation and promotion of intellectual capital, thus constructed the basic model of university intellectual capital operation. Further, on the premise of introducing the vision element, this paper analyzed that vision put impact on the relationship between investment and intellectual capital. Expanding the discussion of influence mechanism which university investment affects intellectual capital, this research built a university intellectual capital operation model including the entire variable. They were investment, intellectual capital and vision, respectively.
Third, the university intellectual capital operation model we built above was designed to test. In the empirical analysis, this paper selected the relevant data of76universities directly under the Ministry of Education in the year of2007, using the descriptive statistics technology to compare with the status of the university investment and intellectual capital in the following vision models:"comprehensive-research model","multidisciplinary-research model","characteristic-research model"; using PLS technology to discuss the formation and growth mode of university intellectual capital under the different types.
Fourth, under the guidance of the university intellectual capital operation rule, combined with dynamic characteristic of the three elements,"investment","intellectual capital" and "vision", this paper constructed the investment management system of university intellectual capital, and provided an analysis framework to carry out the investment management activities. Within this framework, this article elaborated the approach and strategy of intellectual capital investment management under the direction of vision, based on the following five aspects:evaluation and reconstruction on vision, target analysis and selection on the implementation of investment management, strategy analysis the in the investment management, the development of the intellectual capital investment management tools and the improvement of university financial reports.
The main conclusions in this paper can be drawn as follows:
First of all, the promotion of university intellectual capital can be used as an effective index to measure the development of colleges and universities, understanding the internal structure of the intellectual capital can meet the diversified goals of current university development from different aspects, it also can remind colleges and universities should pay attention to the overall promotion of intellectual capital in the process of investment management. Therefore, promoting the overall level of intellectual capital should be established as the standing point in university investment management. It can guide the long-term construction of colleges and universities. On the other hand, it is pointed out that vision-oriented construction can help colleges and universities go for their own development path, pay attention to the stock of intellectual capital in the long-term operation, and carry out the construction activities based on their own advantages. Consequently, university managers can seize the key points of investment management so as to avoid blind construction ways between the universities.
Second, the empirical results indicate that in different vision models, there has a bigger difference in the level of university investment and intellectual capital. In terms of current university development, the growth way of university intellectual capital is mainly driven by investment amount, while investment structure has not give full play in the allocation of resources. Increasing government funding and personnel investment has a significant effect to promote intellectual capital. In terms of university intellectual capital growth mode,"comprehensive-research model" shows an entire and balanced way;"characteristic-research model" shows that the promotion of intellectual capital is driven by equilibrium growth of human capital and structure capital;"multidisciplinary-research model" shows that outstanding development of structure capital results in promoting intellectual capital. It is thus clear that, colleges and universities need to change the growth mode to realize the comprehensive promotion by turning investment amount-driven into investment structure optimization.
Third, this paper emphasizes the colleges and universities should follow the construction rule which is vision-oriented and taken intellectual capital operation as the core. For countries, the development of higher education is the all-round development of different types of colleges and universities. Beginning with the vision model, this paper studies different mode of university intellectual capital operation rule can establish the idea of university classification management from the macro level and give corresponding support resources. For colleges and universities, establishing the differentiated vision on the basis of their own intellectual capital stock, can provide a rational guidance for university construction. Attaching great importance to the vision management in colleges and universities, establishing investment management goals, focusing on the key intellectual capital, and continuous investment, can realize the overall value enhancement of colleges and universities from the individual level.
Innovation point in this paper lies in constructing systematically a theoretical framework including three elements of "investment""intellectual capital" and "vision", emphasizing the key point that colleges and universities should conduct their investment according to their own visions. The introduction of university vision can provide global field of vision for thinking of changing development mode and determining the development priority, it also can provide theoretical basis for discovering university development path. In addition, the research field of the investment management of university intellectual capital ranges from macroscopic level to microcosmic level, including discussing the intellectual capital operation situation of universities directly under the Ministry of Education in the different vision models, and evaluating the intellectual capital management practice in specific vision, which broadens the scope of the intellectual capital investment operation mechanism of colleges and universities. In particular, selecting the financial research visual angle and putting forward the vision model, provide colleges and universities with a new train of thought in guiding the current university classification management and resources allocation.
越来越多的理论及实践证明,知识资本是实现组织战略、提升组织竞争力、增加组织价值、维持组织可持续发展的核心力量。随着高校发展困境的凸显,知识资本在高校建设中的地位愈加重要。注重培养高校的知识资本不但能够提升高校价值,同时也顺应了当前高等教育质量发展导向的建设要求。如何围绕知识资本进行投入管理,确立投入方向,关系到高校发展何去何从的根本问题。然而对不同的高校来讲,其知识资本的构成极具个性化差异,高校的发展路径也带有浓厚的自我风格,原因主要在于高校间愿景的不同。因此,本文旨在研究高校投入要素如何在愿景导向作用下影响高校知识资本的形成及提升,从而构建高校知识资本投入管理系统,通过实施途径及策略分析指导高校开展知识资本投入管理活动。
本文研究内容主要包括：
第一,研究知识资本与高校发展之间的内在联系。本文以知识资本的视角梳理了高等教育的发展历程,指出高校发展的实质是知识资本不断形成与积淀的过程,发展观的历史演进同时指出知识资本提升是高校发展的永恒主题。由此将知识资本作为衡量高校发展的标志,确定了高校投入以提升知识资本为目标。
第二,本文在高校投入与知识资本等相关理论分析的基础上,对影响高校知识资本提升的投入因素作出分析,分别从经费投入总量与经费投入结构两个维度阐述了投入要素影响知识资本形成与提升的作用机理。由此构建了高校知识资本的投入运作基本模型。进一步地,引入愿景要素,分析了愿景对投入要素与知识资本之间关系的影响程度,从而拓展了高校投入对知识资本影响机理的讨论,构建了包括投入、知识资本及愿景三者在内的高校知识资本投入运作的全变量模型。
第三,对前文构建的高校知识资本投入运作模型进行验证分析。在实证分析中,本文选取了76所教育部直属高校2007年的相关数据,利用描述性统计技术比较了其中“综合-研究型”“多科-研究型”“特色-研究型”三类愿景模式下,高校投入与知识资本的情况；利用PLS通径技术具体探讨了不同类型高校知识资本形成及增长方式等。
第四,在高校知识资本的投入运作规律指导下,结合“投入”“知识资本”“愿景”三个要素的动态特性,构建了高校知识资本投入管理系统,为高校开展知识资本投入管理活动提供分析框架。在此框架下,本文从愿景的评价与重建、投入管理实施的目标分析与选择、投入管理中投入策略的分析、知识资本投入管理工具的开发以及高校财务报告的改进五个方面阐述了愿景导向下知识资本投入管理的实施途径及策略。
本文研究得出如下主要结论：
第一,高校知识资本的提升可作为衡量高校发展的有效指标,知识资本内部结构的解析,能够从不同方面满足当前高校发展的多元化目标,提醒高校在投入管理过程中要注重知识资本全面提升,不可偏废。因此,将提升高校整体知识资本水平确立为高校投入管理的重点,能够指导高校的长期建设。另一方面,愿景导向为高校指出要走适合自己发展的道路,注重高校长期运营所形成的知识资本存量,依托高校自身优势来进行建设,从而有针对地指导高校投入管理的重点,避免高校间盲目跟从的建设方式。
第二,实证结果指出,不同愿景模式下高校投入及知识资本水平具有较大差异。就目前高校发展情况来看,高校知识资本增长方式主要靠投入总量来拉动,投入结构因素在资源配置中尚未充分发挥作用,但是增加政府拨款与人员投入对知识资本提升具有显著作用。就高校知识资本的增长方式来看,综合-研究型高校表现为全面均衡提升方式；特色-研究型高校为依托人力资本和结构资本的均衡增长带动整体知识资本的增长方式；多科-研究型则是依靠结构资本的突出发展拉动知识资本的增长方式。可见,高校发展需转变增长方式,由依靠投入总量拉动增长转为投入结构优化实现知识资本的全面提升。
第三,本文强调高校应遵从以愿景为导向,以知识资本投入运作为核心的建设规律。对国家而言,高等教育的发展是不同类型高校的全面发展,从愿景模式出发,研究不同模式下高校知识资本投入运作的规律,能够从宏观层面确立高校分类管理的建设思路,并给予相应的资源支持。对高校而言,依据自身知识资本存量而建立的差异化愿景,为高校建设及其竞争提供了一种理性指导。重视高校的愿景管理,确立投入管理的目标,关注高校的关键知识资本,进行持续性的经费投入,能够从个体层面实现高校整体的价值提升。
本文创新点主要体现在系统性地构建了涵盖“投入”“知识资本”和“愿景”三个要素的理论分析框架,强调了高校按照愿景导向进行投入建设的论点。对愿景的思考为高校实现发展方式的转变,发展重点的确定等提供全局化视野,同时也为高校发展路径的确定提供理论基础。此外,对高校知识资本投入管理的研究领域从宏观贯穿到微观,包括对不同愿景模式下部属高校知识资本投入运作情况的探讨以及对特定愿景下高校知识资本投入管理实践的评价,从而拓宽了高校知识资本投入运作机理的适用范围。特别地,选取财务视角切入研究及对愿景模式的提出,为指导当前高校进行分类管理及资源配置提供了一种全新的思路。
The arrival of the knowledge-based economy is accelerating the footsteps of universities development. Meanwhile, the construction funds of universities have gained unprecedented growth, not only alleviate the shortage of operation funds in the universities' embarrassing situation for a long while, but also provide a powerful guarantee to support the development of universities. Over the years, however, the investment growth has not significantly increased the education quality. Conversely, it brings a strong dissatisfaction with the status quo of the society for higher education construction. For colleges and universities, on the one hand, they desire to enhance their competitive strength through participating in the process of internationalization, on the other hand, they are subjected to the existing education concept, management system and mechanism, the development of colleges and universities is falling into a bottleneck. Hence, there is an urgent need for university construction to change current mode and key point of university investment. And the question on how to invest in order to improve the education quality causes the university managers' comprehensive introspection.
More and more of the theory and practice has proved that intellectual capital is the core power to achieve organizational strategy, promote the competitiveness of the organization, increase organization value, maintain the sustainable development of the organization. As the dilemma of university development is getting more and more obvious, the status of intellectual capital in the university construction is becoming ever more important. Attach importance to the cultivation of intellectual capital not only can improve the university value, but also conform to the current construction requirements that development is quality-oriented in higher education. How to manage the intellectual capital investment and establish the investment direction is the fundamental problem related to the development of colleges and universities. For different universities, however, the composition of the intellectual capital shows extreme individual differences, the development path of universities also presents strong ego style, mainly because of vision diversity between different colleges and universities. Therefore, the purpose of this paper is to study how university investment affects the formation and promotion of intellectual capital under the influence of vision-oriented role, thereby constructing the investment management system of university intellectual capital, so as to guide universities to carry out the intellectual capital investment management activities through analyzing the implement ways and strategies.
In this paper, the research content mainly includes:
First, an attempt is to analyze the inner relation between intellectual capital and university development. This paper combed through the development process of higher education from a view of intellectual capital, and pointed out that the essence of the university development was a constant process of intellectual capital formation and accumulation. The historical evolution of development views at the same time pointed out that, promoting intellectual capital was an eternal subject for the development of colleges and universities. Therefore, intellectual capital can be used as a sign for measuring the development of colleges and universities, and this paper further proposed that university investment should aim to promote university intellectual capital.
Second, based on the theoretical analysis of the university investment and intellectual capital, this paper analyzed the investment factors affecting the promotion of university intellectual capital. Respectively from the two dimension of investment amount and investment structure, this paper described the mechanism how input factors influenced the formation and promotion of intellectual capital, thus constructed the basic model of university intellectual capital operation. Further, on the premise of introducing the vision element, this paper analyzed that vision put impact on the relationship between investment and intellectual capital. Expanding the discussion of influence mechanism which university investment affects intellectual capital, this research built a university intellectual capital operation model including the entire variable. They were investment, intellectual capital and vision, respectively.
Third, the university intellectual capital operation model we built above was designed to test. In the empirical analysis, this paper selected the relevant data of76universities directly under the Ministry of Education in the year of2007, using the descriptive statistics technology to compare with the status of the university investment and intellectual capital in the following vision models:"comprehensive-research model","multidisciplinary-research model","characteristic-research model"; using PLS technology to discuss the formation and growth mode of university intellectual capital under the different types.
Fourth, under the guidance of the university intellectual capital operation rule, combined with dynamic characteristic of the three elements,"investment","intellectual capital" and "vision", this paper constructed the investment management system of university intellectual capital, and provided an analysis framework to carry out the investment management activities. Within this framework, this article elaborated the approach and strategy of intellectual capital investment management under the direction of vision, based on the following five aspects:evaluation and reconstruction on vision, target analysis and selection on the implementation of investment management, strategy analysis the in the investment management, the development of the intellectual capital investment management tools and the improvement of university financial reports.
The main conclusions in this paper can be drawn as follows:
First of all, the promotion of university intellectual capital can be used as an effective index to measure the development of colleges and universities, understanding the internal structure of the intellectual capital can meet the diversified goals of current university development from different aspects, it also can remind colleges and universities should pay attention to the overall promotion of intellectual capital in the process of investment management. Therefore, promoting the overall level of intellectual capital should be established as the standing point in university investment management. It can guide the long-term construction of colleges and universities. On the other hand, it is pointed out that vision-oriented construction can help colleges and universities go for their own development path, pay attention to the stock of intellectual capital in the long-term operation, and carry out the construction activities based on their own advantages. Consequently, university managers can seize the key points of investment management so as to avoid blind construction ways between the universities.
Second, the empirical results indicate that in different vision models, there has a bigger difference in the level of university investment and intellectual capital. In terms of current university development, the growth way of university intellectual capital is mainly driven by investment amount, while investment structure has not give full play in the allocation of resources. Increasing government funding and personnel investment has a significant effect to promote intellectual capital. In terms of university intellectual capital growth mode,"comprehensive-research model" shows an entire and balanced way;"characteristic-research model" shows that the promotion of intellectual capital is driven by equilibrium growth of human capital and structure capital;"multidisciplinary-research model" shows that outstanding development of structure capital results in promoting intellectual capital. It is thus clear that, colleges and universities need to change the growth mode to realize the comprehensive promotion by turning investment amount-driven into investment structure optimization.
Third, this paper emphasizes the colleges and universities should follow the construction rule which is vision-oriented and taken intellectual capital operation as the core. For countries, the development of higher education is the all-round development of different types of colleges and universities. Beginning with the vision model, this paper studies different mode of university intellectual capital operation rule can establish the idea of university classification management from the macro level and give corresponding support resources. For colleges and universities, establishing the differentiated vision on the basis of their own intellectual capital stock, can provide a rational guidance for university construction. Attaching great importance to the vision management in colleges and universities, establishing investment management goals, focusing on the key intellectual capital, and continuous investment, can realize the overall value enhancement of colleges and universities from the individual level.
Innovation point in this paper lies in constructing systematically a theoretical framework including three elements of "investment""intellectual capital" and "vision", emphasizing the key point that colleges and universities should conduct their investment according to their own visions. The introduction of university vision can provide global field of vision for thinking of changing development mode and determining the development priority, it also can provide theoretical basis for discovering university development path. In addition, the research field of the investment management of university intellectual capital ranges from macroscopic level to microcosmic level, including discussing the intellectual capital operation situation of universities directly under the Ministry of Education in the different vision models, and evaluating the intellectual capital management practice in specific vision, which broadens the scope of the intellectual capital investment operation mechanism of colleges and universities. In particular, selecting the financial research visual angle and putting forward the vision model, provide colleges and universities with a new train of thought in guiding the current university classification management and resources allocation.
引文
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