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中文摘要：
随着知识成为企业越来越重要的资源,知识资本是否造成行业利润差异就成为学术界和实业界共同关心的焦点。将行业利润差异分为行业内利润差异和行业间利润差异两个维度,以2010年10月测得的工程建筑等28个行业上市公司的知识资本和利润水平数据为分析对象,采用线性回归模型检验知识资本分别对行业内利润差异和行业间利润差异的影响程度,验证了知识资本对行业利润差异具有影响的命题,但回归模型显著性水平都较低,由此得出结论：知识资本会带来行业利润差异,但并不是行业利润差异的唯一来源。
英文摘要：
Research on Knowledge Capital and Industry Profit：--Evidence From Listed Company of 28 Industries in 2010 Abstract：As knowledge is more and more important to enterprises,knowledge capital induces industry profit or not is the focus of academe and industry.Industry profit differences is divided into two stages,including inside industry profit differences and outside industry profit differences.Datum of knowledge capital and profit level of listed companies of 28 industries in Oct,2010 as the analysis object,the proposition that knowledge capital induces industry profit different is validate.But notabilities of regression model are relatively low,and so a conclusion is drawn that knowledge capital will induce industry profit different but knowledge capital is not the only source.
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