CAJ | 학술논문

本文将知识共享区分为显性与隐性知识共享,将企业绩效区分为运营与财务绩效,基于知识基础论和智力资本理论,构建了知识共享、智力资本与企业绩效的关系模型,依据205份江苏高新技术企业的有效问卷,运用结构方程模型进行实证研究.结果表明：两类知识共享均对智力资本产生显著的正向影响;智力资本对运营与财务绩效均产生显著的正向影响;知识共享对企业绩效不产生显著的直接影响;智力资本在知识共享影响企业绩效的过程中发挥完全中介作用.
본문장지식공향구분위현성여은성지식공향,장기업적효구분위운영여재무적효,기우지식기출론화지력자본이론,구건료지식공향、지력자본여기업적효적관계모형,의거205빈강소고신기술기업적유효문권,운용결구방정모형진행실증연구.결과표명：량류지식공향균대지력자본산생현저적정향영향;지력자본대운영여재무적효균산생현저적정향영향;지식공향대기업적효불산생현저적직접영향;지력자본재지식공향영향기업적효적과정중발휘완전중개작용.
This paper examines how knowledge sharing （KS） influences firm performance （FP） through the mediating role of intellectual capital （IC） by dividing KS into the explicit and tacit ones,and FP into the operational and financial ones.The hypotheses,developed according to knowledge-based view （KBV） and IC theory,are tested through 205 usable questionnaires from high technology firms in Jiangsu Province,and structural equation model is employed for data analysis.The results show that,firstly,both explicit and tacit KS facilitate IC.Secondly,IC contributes to both operational and financial performance.Thirdly,KS has no significant direct effect on FP.In the last,IC plays a full mediating role between KS and FP.