我国高新技术企业人力资本投入对EVA的贡献研究  

Comparative study of contribution of human capital investment to EVA

作　　者：刘叶云[1] 朱洪慧 

机构地区：[1]湖南师范大学,湖南长沙410081

出　　处：《科研管理》2013年第S1期95-105,共11页Science Research Management

基　　金：国家社科基金"力资本价值提升对加快经济发展方式转变的作用机理研究"(11BJL010)的部分研究成果

摘　　要：人力资本是企业的核心竞争力。单位人力资本投入对不同领域高新技术企业EVA的影响如何?高新技术企业内不同的人力资本投入方式对其EVA的影响又如何?本文选取八大高新技术领域的40家"国家火炬计划企业"为样本,采用灰色关联分析方法探讨了不同领域高新技术企业等量人力资本投入对EVA的贡献,得出了等量人力资本投入对新材料技术、新能源及节能技术、航空航天技术企业EVA贡献较大,随后进一步探讨了不同企业内不同人力资本投入方式对EVA的贡献,研究发现不同人力资本投入方式对不同企业EVA的影响是不同的,这为高新技术企业选择人力资本投入方式提供了借鉴和参考。Human capital is the core competitiveness of a company. How does the unit amount of investment in human capital affect EVA in different fields of high- tech enterprises? And how do the different types of investment in human capital affect EVA in different fields of high- tech enterprises? This paper selects 40 'National Torch Plan Enterprise'from eight high- tech sectors as samples,and explores the contribution that the same amount of human capital investment makes to EVA in different fields of high- tech enterprise using the gray correlation analysis method. It concludes that the same amount of investment in human capital makes larger contribution to the EVA of new materials technology,new energy and energy- saving technology,aerospace technology enterprise. Then it further explores the contribution that the different types of human capital investment make to EVA. The study finds the impact of the different types of human capital investment to EVA is different. This provides a useful reference for high- tech enterprises to choose the types of human capital investment.

关 键 词：人力资本投入 企业财务绩效 EVA 灰色关联度 

分 类 号：F276.44[经济管理—企业管理] F272.92[经济管理—国民经济] F224