Abstract: Different corporate governance mechanism has an impact on enterprise resource allocation efficiency. This paper discusses the influence of knowledge assets on economic performance in different governance mechanisms theoretically and conducts an empirical analysis based on panel data of Chinese IT listed companies. This paper finds several major results. Knowledge assets is conducive to the increase of enterprise economic performance. Monitoring and incentive governance mechanisms has asymmetric moderating effects on the relationship between innovative knowledge assets and economic performance. Incentive mechanism will enhance the relationship, while Monitoring mechanism will weaken the relationship between the two.

摘要： 不同的公司治理机制对企业资源配置效率产生影响。文章对企业知识资产在不同的治理机制下对经济绩效的影响机制进行了理论探讨，并基于2007-2013年中国信息技术产业上市公司的数据进行了实证研究，结论表明：知识资产的增加有利于企业经济绩效的提高；公司治理中的激励、监督机制具有不对称的调节作用：激励机制将强化知识资产与经济绩效之间的正向关系，而监督机制将弱化两者之间的关系。