智力资本的三维协同机理与绩效评价研究
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摘要
在知识经济时代,各个组织的价值创造中智力资本的贡献远远超过了物质资本,成为组织获取竞争优势和经济增长的原动力。准确地评价智力资本在价值创造中的作用,对于有效地进行智力资本开发和管理,提升组织绩效具有重要的理论意义和现实战略意义。然而由于智力资本具有无形性、难以量化等特点,智力资本绩效评价存在很多客观、不易操作的难题:智力资本绩效评价系统尚未建立,现有的评价方法和指标体系还不完善,智力资本各个维度之间、智力资本与组织绩效之间关系的研究还比较缺乏……,诸如此类的问题仍然困扰着组织对智力资本的有效开发、合理利用和科学管理,不利于组织持续竞争优势的形成,从而影响了组织绩效的提升。
本文以智力资本三维协同关系的研究为基础,围绕怎样揭示智力资本提升组织绩效的机理,怎样探寻智力资本绩效评价的技术和方法等问题,通过对经济学、管理学、运筹学、力学、哲学等多学科知识和方法的移植与嫁接,综合运用了文献研究、跨学科研究、调查研究、比较分析等方法,比较系统地研究了以下问题并取得了一些研究成果:
(1)综合理论界的各种观点,对智力资本、绩效评价的相关概念进行了比较系统的归纳、比较和界定,提出了一些新的表达方式:智力资本三维、智力资本三维协同、智力资本整体绩效、智力资本综合绩效、智力资本三维静态绩效评价系统、智力资本三维动态绩效评价系统……,极大地丰富了智力资本及其绩效评价理论。
(2)运用协同学、自组织理论研究了智力资本三维协同问题。认为智力资本三维协同分为两个层次:一是智力资本三维内部各要素之间的协同;二是智力资本三维之间的协同。在研究中,分析了智力资本三维要素,揭示了智力资本三维的互动关系、协同过程、协同模式和协同机制;还运用自组织理论分析了智力资本三维协同的自组织特征、演化过程;并就智力资本三维协同提升组织绩效的路径展开了研究。
(3)以竞争优势理论和智力资本绩效理论为基础,在研究智力资本三维协同的基础上,揭示了智力资本各维作用于组织绩效的机理,以及智力资本三维协同后提升组织绩效的过程。
(4)从智力资本三维协同的视角对智力资本绩效评价进行研究。提出了基于三维协同的智力资本绩效评价的相关概念,阐述了基于三维协同的智力资本绩效评价的原理和方法。为智力资本绩效评价的研究提供了新的研究视角。
(5)对智力资本绩效评价系统进行了比较全面的研究:一是从构成的角度,从静态和动态两个方面进行了区分;二是按照内容,分析了智力资本绩效评价系统的七个要素。
(6)从财务绩效评价和非财务绩效评价两个方面对智力资本绩效评价方法进行了优化与整合。财务绩效评价方法综合了当前的各种绩效评价法,提出了基于经济增加值(Economic Value Added,EVA)的智力资本绩效评价方法;非财务绩效评价方法建立了基于绩效棱柱思想的平衡计分卡方法模型。
(7)顺着智力资本三维协同提升绩效的路径和基于绩效棱柱思想的平衡计分卡方法模型的研究思路,绘制了智力资本绩效评价战略地图,并根据战略地图分别构建了智力资本三维和基于智力资本三维协同提升绩效的路径视角的绩效评价指标体系。
(8)将数据包络分析(Data Envelopment Analysis,DEA)方法运用于智力资本绩效评价。DEA方法不仅在评价智力资本绩效上具有巨大的优越性,更为重要的是为评价基于三维协同的智力资本绩效提供了原理和方法支持。
(9)对基于三维协同的高等学校智力资本绩效评价的相关问题进行了研究。并以教育部直属的64所高等学校为决策单元,运用DEA方法,对2006年各高等学校的科技智力资本绩效进行了评价和分析,从智力资本三维协同的视角提出了各高等学校绩效改进的建议,为智力资本绩效评价提供了新的技术工具。
In the era of knowledge economy, the contribution of intellectual capital of organizations to the value creation is far more than that of physical capital and has become vital force to obtain competitive advantages and economic growth for all organizations. Accurately assessing the role of the intellectual capital in the value creation has theoretical and practical, important, strategic significance for the effective development and management of intellectual capital to improve organizational performance. However, due to the properties of intellectual capital, which are intangible and difficult to quantify, there are many objective and difficultly -operative problems in performance evaluation of intellectual capital,such as that: performance evaluation system of intellectual capital has not yet been established,the existing evaluation methods and indicators system is not perfect, and it is lack of studies about the relationships among the various dimensions of intellectual capital ,and between intellectual capital and organizational performance. These problems are still disturbing the intellectual capital of organizations in the way how to develop it effectively, how to utilize it rationally and how to manage it scientifically.These are not conducive to the formation of sustainable competitive advantages, and thereby affect the improvement of organizational performance.
This dissertation, based on the research of synergetic relationships of three dimensions of intellectual capital, focusing on how to reveal the mechanism of intellectual capital to improve organizational performance and how to explore the techniques and methods about the performance evaluation of intellectual capital and so on, by transplantation and graft of multi-disciplinary knowledge and methods, such as that of economics, management science, operations research, mechanics ,philosophy , and by the integrated adoption to the documentary research method, interdisciplinary research method, survey research method, comparative analysis method , has systematically studied the following issues and achieved some creative research results:
(1) Integrating a variety of points in theoretical fields, and systematically generalizing, comparing and defining the relative concepts of performance evaluation of intellectual capital,the dissertation has put forward some new way of expressions,such as three dimensions of intellectual capital ,three-dimensional synergy of intellectual capital, the overall performance of intellectual capital, three-dimensional static performance evaluation systems of intellectual capital , three-dimensional dynamic performance evaluation systems of intellectual capital ect..All these have greatly enriched the theory of intellectual capital and the theory of its performance evaluation.
(2) The dissertation has studied the three-dimensional synergy of intellectual capital in synergetic theory and self-organization theory. The three-dimensional synergy is divided into two levels. Firstly, it is collaborative among the internal various elements of three dimensions of intellectual capital. Secondly, it is collaborative among three dimensions of intellectual capital. In this part, the three-dimensional elements of intellectual capital have been analysized, the interaction relationship, collaborative process, collaborative models, synergetic mechanism of three dimensions of intellectual capital have been revealed .And those are also analysized that the self-organized features, the evolution process of three dimensions of intellectual capital in self-organization theory, and here studies the performance improvement path based on three-dimensional synergy of intellectual capital, too.
(3) Based on the competitive advantage theory , the performance of intellectual capital theory and the research about the performance improvement path of three-dimensional synergy of intellectual capital, the mechanism is revealed that how every dimension of intellectual capital lights the role on organizational performance.And it is also revealed the process that how intellectual capital after the three-dimensional synergy enhances organizational performance.
(4) In the perspective of three-dimensional synergy of intellectual capital, this dissertation has researched the performance evaluation of intellectual capital, fostered the related concept to performance evaluation of intellectual capital based on the three-dimensional synergy, illustrated the principles and methods of the performance evaluation of intellectual capital based on three-dimensional synergy, and provided a new perspective for the performance evaluation of intellectual capital.
(5) The dissertation has carried out a comprehensive research on the performance evaluation systems of intellectual capital: Firstly, in the perspective of compositions which are distinctive from the static and dynamic aspects; Secondly, in accordance with the contents which analysize the seven elements of performance evaluation systems of intellectual capital.
(6) The methods of performance evaluation of intellectual capital are optimized and integrated by the two aspects of the financial performance evaluation and non-financial performance evaluation. The method of financial performance evaluation combines all kinds of current methods of the performance evaluation and brings forward the method of performance evaluation of intellectual capital that is based on EVA; the method of non-financial performance evaluation has established the model of the Balanced Score Card approach based on the view of performance prism.
(7) Following the performance improvement path based on the three-dimensional synergy of intellectual capital and the Model of the Balanced Score Card Approach Based on the View of Performance Prism, the dissertation has drawn the strategy maps of performance evaluation of intellectual capital, and according to the strategy maps, constructed the performance evaluation index systems of three-dimensional intellectual capital and in the perspective of the performance improvement path based on the three-dimensional synergy of intellectual capital.
(8) The method of DEA has been adopted in performance evaluation of intellectual capital. The method of DEA has not only great advantages in the performance evaluation of intellectual capital, but also the more important is that the principles and methods are supplied for performance evaluation of intellectual capital based on three-dimensional synergy.
(9) The dissertation has researched on the relative problem of the performance evaluation of intellectual capital of the higher education institutions, for examples of the 64 universities of the Ministry of Education .Based on three-dimensional synergy of intellectual capital, this dissertation has studied the related issues on the performance evaluation of intellectual capital of universities. And directly adopting to the 64 universities of the Ministry of Education as decision-making units, in DEA methods, the performance of intellectual capital in science and technology of 64 universities in 2006 has been evaluated and analylized.In the perspective of three-dimensional synergy of intellectual capital, proposes about how to improve performance of the various universities are presented.All these provide new technical tools for performance evaluation of intellectual capital.
本文以智力资本三维协同关系的研究为基础,围绕怎样揭示智力资本提升组织绩效的机理,怎样探寻智力资本绩效评价的技术和方法等问题,通过对经济学、管理学、运筹学、力学、哲学等多学科知识和方法的移植与嫁接,综合运用了文献研究、跨学科研究、调查研究、比较分析等方法,比较系统地研究了以下问题并取得了一些研究成果:
(1)综合理论界的各种观点,对智力资本、绩效评价的相关概念进行了比较系统的归纳、比较和界定,提出了一些新的表达方式:智力资本三维、智力资本三维协同、智力资本整体绩效、智力资本综合绩效、智力资本三维静态绩效评价系统、智力资本三维动态绩效评价系统……,极大地丰富了智力资本及其绩效评价理论。
(2)运用协同学、自组织理论研究了智力资本三维协同问题。认为智力资本三维协同分为两个层次:一是智力资本三维内部各要素之间的协同;二是智力资本三维之间的协同。在研究中,分析了智力资本三维要素,揭示了智力资本三维的互动关系、协同过程、协同模式和协同机制;还运用自组织理论分析了智力资本三维协同的自组织特征、演化过程;并就智力资本三维协同提升组织绩效的路径展开了研究。
(3)以竞争优势理论和智力资本绩效理论为基础,在研究智力资本三维协同的基础上,揭示了智力资本各维作用于组织绩效的机理,以及智力资本三维协同后提升组织绩效的过程。
(4)从智力资本三维协同的视角对智力资本绩效评价进行研究。提出了基于三维协同的智力资本绩效评价的相关概念,阐述了基于三维协同的智力资本绩效评价的原理和方法。为智力资本绩效评价的研究提供了新的研究视角。
(5)对智力资本绩效评价系统进行了比较全面的研究:一是从构成的角度,从静态和动态两个方面进行了区分;二是按照内容,分析了智力资本绩效评价系统的七个要素。
(6)从财务绩效评价和非财务绩效评价两个方面对智力资本绩效评价方法进行了优化与整合。财务绩效评价方法综合了当前的各种绩效评价法,提出了基于经济增加值(Economic Value Added,EVA)的智力资本绩效评价方法;非财务绩效评价方法建立了基于绩效棱柱思想的平衡计分卡方法模型。
(7)顺着智力资本三维协同提升绩效的路径和基于绩效棱柱思想的平衡计分卡方法模型的研究思路,绘制了智力资本绩效评价战略地图,并根据战略地图分别构建了智力资本三维和基于智力资本三维协同提升绩效的路径视角的绩效评价指标体系。
(8)将数据包络分析(Data Envelopment Analysis,DEA)方法运用于智力资本绩效评价。DEA方法不仅在评价智力资本绩效上具有巨大的优越性,更为重要的是为评价基于三维协同的智力资本绩效提供了原理和方法支持。
(9)对基于三维协同的高等学校智力资本绩效评价的相关问题进行了研究。并以教育部直属的64所高等学校为决策单元,运用DEA方法,对2006年各高等学校的科技智力资本绩效进行了评价和分析,从智力资本三维协同的视角提出了各高等学校绩效改进的建议,为智力资本绩效评价提供了新的技术工具。
In the era of knowledge economy, the contribution of intellectual capital of organizations to the value creation is far more than that of physical capital and has become vital force to obtain competitive advantages and economic growth for all organizations. Accurately assessing the role of the intellectual capital in the value creation has theoretical and practical, important, strategic significance for the effective development and management of intellectual capital to improve organizational performance. However, due to the properties of intellectual capital, which are intangible and difficult to quantify, there are many objective and difficultly -operative problems in performance evaluation of intellectual capital,such as that: performance evaluation system of intellectual capital has not yet been established,the existing evaluation methods and indicators system is not perfect, and it is lack of studies about the relationships among the various dimensions of intellectual capital ,and between intellectual capital and organizational performance. These problems are still disturbing the intellectual capital of organizations in the way how to develop it effectively, how to utilize it rationally and how to manage it scientifically.These are not conducive to the formation of sustainable competitive advantages, and thereby affect the improvement of organizational performance.
This dissertation, based on the research of synergetic relationships of three dimensions of intellectual capital, focusing on how to reveal the mechanism of intellectual capital to improve organizational performance and how to explore the techniques and methods about the performance evaluation of intellectual capital and so on, by transplantation and graft of multi-disciplinary knowledge and methods, such as that of economics, management science, operations research, mechanics ,philosophy , and by the integrated adoption to the documentary research method, interdisciplinary research method, survey research method, comparative analysis method , has systematically studied the following issues and achieved some creative research results:
(1) Integrating a variety of points in theoretical fields, and systematically generalizing, comparing and defining the relative concepts of performance evaluation of intellectual capital,the dissertation has put forward some new way of expressions,such as three dimensions of intellectual capital ,three-dimensional synergy of intellectual capital, the overall performance of intellectual capital, three-dimensional static performance evaluation systems of intellectual capital , three-dimensional dynamic performance evaluation systems of intellectual capital ect..All these have greatly enriched the theory of intellectual capital and the theory of its performance evaluation.
(2) The dissertation has studied the three-dimensional synergy of intellectual capital in synergetic theory and self-organization theory. The three-dimensional synergy is divided into two levels. Firstly, it is collaborative among the internal various elements of three dimensions of intellectual capital. Secondly, it is collaborative among three dimensions of intellectual capital. In this part, the three-dimensional elements of intellectual capital have been analysized, the interaction relationship, collaborative process, collaborative models, synergetic mechanism of three dimensions of intellectual capital have been revealed .And those are also analysized that the self-organized features, the evolution process of three dimensions of intellectual capital in self-organization theory, and here studies the performance improvement path based on three-dimensional synergy of intellectual capital, too.
(3) Based on the competitive advantage theory , the performance of intellectual capital theory and the research about the performance improvement path of three-dimensional synergy of intellectual capital, the mechanism is revealed that how every dimension of intellectual capital lights the role on organizational performance.And it is also revealed the process that how intellectual capital after the three-dimensional synergy enhances organizational performance.
(4) In the perspective of three-dimensional synergy of intellectual capital, this dissertation has researched the performance evaluation of intellectual capital, fostered the related concept to performance evaluation of intellectual capital based on the three-dimensional synergy, illustrated the principles and methods of the performance evaluation of intellectual capital based on three-dimensional synergy, and provided a new perspective for the performance evaluation of intellectual capital.
(5) The dissertation has carried out a comprehensive research on the performance evaluation systems of intellectual capital: Firstly, in the perspective of compositions which are distinctive from the static and dynamic aspects; Secondly, in accordance with the contents which analysize the seven elements of performance evaluation systems of intellectual capital.
(6) The methods of performance evaluation of intellectual capital are optimized and integrated by the two aspects of the financial performance evaluation and non-financial performance evaluation. The method of financial performance evaluation combines all kinds of current methods of the performance evaluation and brings forward the method of performance evaluation of intellectual capital that is based on EVA; the method of non-financial performance evaluation has established the model of the Balanced Score Card approach based on the view of performance prism.
(7) Following the performance improvement path based on the three-dimensional synergy of intellectual capital and the Model of the Balanced Score Card Approach Based on the View of Performance Prism, the dissertation has drawn the strategy maps of performance evaluation of intellectual capital, and according to the strategy maps, constructed the performance evaluation index systems of three-dimensional intellectual capital and in the perspective of the performance improvement path based on the three-dimensional synergy of intellectual capital.
(8) The method of DEA has been adopted in performance evaluation of intellectual capital. The method of DEA has not only great advantages in the performance evaluation of intellectual capital, but also the more important is that the principles and methods are supplied for performance evaluation of intellectual capital based on three-dimensional synergy.
(9) The dissertation has researched on the relative problem of the performance evaluation of intellectual capital of the higher education institutions, for examples of the 64 universities of the Ministry of Education .Based on three-dimensional synergy of intellectual capital, this dissertation has studied the related issues on the performance evaluation of intellectual capital of universities. And directly adopting to the 64 universities of the Ministry of Education as decision-making units, in DEA methods, the performance of intellectual capital in science and technology of 64 universities in 2006 has been evaluated and analylized.In the perspective of three-dimensional synergy of intellectual capital, proposes about how to improve performance of the various universities are presented.All these provide new technical tools for performance evaluation of intellectual capital.
引文
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