本研究旨在探討2008至2018年智慧資本效率對越南銀行業績效的影響，其中智慧資本效率以智慧資本增值係數(VAIC)衡量。資本增值係數(VAIC)為Pulic發展的衡量方法(1998年、2004年)。研究對象為2008年至2018年在越南證券交易所上市的越南銀行，績效係以ROA衡量。本究結果顯示，智慧資本增值係數對越南銀行業經營績效存在顯著正向影響。投入資本效率係數(CEE)與人力資本效率係數(HCE)對越南銀行業經營績效亦存在顯著正向影響。 The study estimates and analyzes the effects of intellectual capital efficiency on the performance of Vietnamese banking sector for a period from 2008 to 2018 in which the effects of intellectual capital are measured by the Value Added Intellectual Coefficient (VAIC). The VAIC methodology developed by Pulic (1998, 2004). The study focuses on the relationship between intellectual capital efficiency as measured by the Value Added Intellectual Capital (VAIC) and performance as measured by ROA of Vietnamese banks which are listed on Vietnamese Stock Exchange from 2008 to 2018. The results show that there is a significant positive relationship between VAIC and ROA of the banks operating in Vietnam. In addition, it also shows that CEE and HCE have positive relationship with ROA in Vietnamese banking industry.
