人力资本与公司绩效相关性的实证研究——以文化产业上市公司为例  

Empirical Research on the Relevancy of Human Capital and Company Performance

作　　者：郑雅元[1] 

机构地区：[1]广西师范大学经济管理学院,广西桂林541000

出　　处：《广西职业技术学院学报》2013年第4期32-38,44,共8页Journal of Guangxi Vocational and Technical College

基　　金：广西人文社会科学发展研究中心项目"广西文化软实力发展研究团队"阶段性研究成果;项目编号KW273B

摘　　要：近年来,人力资本逐渐成为企业保持竞争优势的战略性资源,国内大部分企业都通过有效结合其所拥有的人力资本与其他生产要素来提升绩效。本文以探讨文化产业上市公司人力资本与公司绩效相关性为研究目的,选取文化产业所有上市公司作为研究对象,运用多元回归分析的实证研究方法,对知识密集型产业人力资本投资与公司绩效的相关关系进行分析,从而分析当前我国文化产业上市公司是否存在人力资本投资过度的现象,以此为我国企业合理配置、有效利用人力资本提供一定的借鉴。In recent years, human capital has gradually become the strategic resource for businesses to keep competitive edge. Many enterprises in China have effectively integrated their human capital and other production factors to promote business performance. In order to research the relevancy of human capital and company performance of public companies in cultural industry , this paper selects all the public listed companies in cultural industry as the research object and uses the empirical research method of multivariate regression analysis to discuss the correlativity of human capital investment and company performance in knowledge-intensive industry, and thereby analyzes whether or not there is overcapitalization of human capital in public listed companies in China cultural industry. All these will be helpful for the enterprises to reasonably allocate and effectively utilize human capital.

关 键 词：人力资本 文化产业 净资产收益率 投资过度 

分 类 号：G124[文化科学] F272.92[经济管理—企业管理]