农业上市企业人力资本投资对企业绩效的影响研究

发布时间：2018-02-15 00:45

本文关键词： 农业上市企业人力资本人力资本投资　出处：《西北农林科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：中国经济体量不断增大,农业现代化发展脚步亟待加快。农业现代化发展必须依靠创新驱动,人才是创新的根基,是创新的核心要素。农业上市企业是连接人力资本与市场的媒介,企业逐利性可以自动识别符合市场需求的高质量农业人力资本,并“精准”引导人力资本投资方向。目前我国对人力资本投资理论的研究成果大多从教育、培训、健康、迁移四大方面对农业人力资本投资进行研究,但是投资主体大多局限于政府,缺乏对新型经营主体人力资本投资的研究;虽然人力资本投资确实对农业发展有正向效应,但目前的人力资本投资效率较低;国内学者越来越重视农业人力资本投资,但投资手段缺乏专业性,大多演变为普惠政策。本研究中涉及的投资主体聚焦在新型经营主体体系中的骨干机制——农业上市企业,投资对象聚焦在农业行业人才,而非农村劳动力,明确了农业人力资本的行业专业性质,而非农业农村不分的地域性质。通过探索农业上市企业人力资本各项投资对企业绩效的贡献程度进而提出适用于农业上市企业的农业人力资本投资供给侧结构性改革建议。本文基于这一背景下对以下内容进行了研究:首先,笔者通过阅读相关文献,对本研究中出现的农业上市企业人力资本投资概念进行了界定,并对人力资本、人力资本投资、企业人力资本投资的定义、特点、分类进行了梳理。之后,笔者通过行业对比分析,发现在农业政策宽松的环境下,农业上市企业的历史表现仍相对消极。其次,笔者通过对46家农业上市企业的2015年度报告数据进行整理并计算出相关人力资本及人力资本投资指标,对这些指标进行描述性统计分析,发现我国农业上市企业规模呈现个别企业独大,绝大部分企业规模小聚的特点;人力资本方面则普遍呈现出投资结构不合理、投资力度不足的问题。再次,笔者通过最小二乘估计实证分析发现教育水平、企业家型人力资本投资、短期薪酬总和水平对企业绩效有正向效应;由于目前农业上市企业职工中增值性较弱的生产型人力资本存量比例过高,在职员工数量对企业绩效呈现出了负向效应。最后,针对以上分析结果,农业上市企业人力资本投资的结构性改革应注重以下几点:在投资结构上,加大企业家型人力资本投资、技术型人力资本投资;在内容选择上,应更注重在职类投资,包括在职教育和在职培训;在规模选择上,应适当减少职工人数,尤其是生产人数。
[Abstract]:With the increasing of China's economy, the pace of agricultural modernization needs to be quickened. The development of agricultural modernization must be driven by innovation, and talent is the foundation of innovation. Agricultural listed enterprises are the medium to connect human capital and market. Enterprises can automatically identify high-quality agricultural human capital that meets the needs of the market. And "precise" guiding the direction of human capital investment. At present, most of the research achievements of human capital investment theory in our country include education, training, health and migration. However, most of the investment subjects are limited to the government and lack of research on the human capital investment of the new management subject. Although the human capital investment does have positive effect on the agricultural development, the efficiency of the human capital investment is low at present. Domestic scholars pay more and more attention to the investment of agricultural human capital, but the investment means are lack of professionalism, and most of them have evolved into inclusive policies. The investment target is focused on the talents in the agricultural industry, not on the rural labor force, which clarifies the professional nature of the agricultural human capital. By exploring the contribution of human capital investment of agricultural listed enterprises to enterprise performance, the supply-side structure of agricultural human capital investment suitable for agricultural listed enterprises is put forward. Based on this background, this paper studies the following contents: first of all, By reading the relevant literature, the author defines the concept of human capital investment in agricultural listed enterprises, and defines the human capital, human capital investment and enterprise human capital investment. After sorting out the classification, the author finds that under the environment of loose agricultural policy, the historical performance of agricultural listed enterprises is still relatively negative. Secondly, The author collates the data of 46 agricultural listed enterprises' annual report in 2015 and calculates the related human capital and human capital investment index, and carries on the descriptive statistical analysis to these indicators. It is found that the scale of agricultural listed enterprises in our country is the largest in individual enterprises, and that most of the enterprises are small in size. In terms of human capital, the investment structure is unreasonable and the investment intensity is insufficient. Again, Through the empirical analysis of the least square estimation, the author finds that the education level, the investment of entrepreneur human capital and the sum level of short-term salary have positive effect on the enterprise performance. Due to the high proportion of the production human capital stock which is weak value-added in the agricultural listed enterprises at present, the number of employees on the job has a negative effect on the enterprise performance. Finally, in view of the above analysis results, The structural reform of human capital investment in agricultural listed enterprises should pay attention to the following points: in the structure of investment, we should increase the investment of entrepreneur human capital and technical human capital, and pay more attention to on-the-job investment in content selection. This includes on-the-job education and on-the-job training, and should reduce the number of employees, especially the number of production, in the selection of scale.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F324

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