中文摘要：

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.

英文摘要：

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.