摘要
人力资本投资作为非物质资本,在信息经济时代,发挥着越来越重要的作用,特别是对于劳动密集型、知识密集型企业来讲,更为重要。人力资本投资作为一项支出,在某种意义上可能会与企业的财务绩效发生冲突。本文从企业财务绩效的角度,选取金融业、社会服务业企业中的相关指标,对人力资本投资与企业财务绩效的关系进行了论证分析,并对从有利于、有效果的人力资本投资推动因素,并配备、利用及管理这些重要变量,以更加有效地提升企业财务绩效的关系进行了深入探讨。
As a kind of non-material investment,investment in human capital is playing an increasingly important role in the information-based economic era,which is more important especially for labor-intensive and knowledge-intensive enterprises.As an expenditure,investment in human capital can be in conflict with the financial performances of enterprises to some degree.In this paper,by taking the related indicators in the financial and social service industries,it makes a documentation analysis of the relationship between investment in human capital and corporate financial performance from the perspective of enterprise financial performance,and it allocates,utilizes and manages these important variables from favorable,and effective promotion factors in human capital investment,so as to make an in-depth discussion on how to effectively improve the relationship with corporate financial performance.
作者
王李
WANG Li(China Institute of Industrial Relations,Beijing 100048,China)
出处
《东北师大学报（哲学社会科学版）》
CSSCI
北大核心
2017年第2期118-124,共7页
Journal of Northeast Normal University(Philosophy and Social Science Edition)
基金
国家社科基金青年项目(13CJL051)
关键词
财务管理
财务绩效
人力资本投资管理
Financial Management
Financial Performance
Human Capital
Investment Management
