以中国上市公司为研究样本,采用企业人力资本存量、技术型人力资本存量和高管人力资本存量作为企业人力资本的评价指标,通过层级回归分析来验证人力资本与企业绩效之间的关系。研究结果表明,企业人力资本存量、高管人力资本存量对企业绩效具有显著的正向促进作用,而技术型人力资本存量对企业绩效的影响不显著。
Taking China's listed companies as samples,this paper tests the relationship between human capital and firm performance with the method of hierarchical regression analysis.Firm human capital,technological human capital and top executive human capital are adopted as evaluating indicators.The results show that firm human capital and top executive human capital are significantly positivey related to firm performance,whereas technological human capital is not so.