人力资本对旅游企业绩效的影响研究

发布时间：2018-01-19 20:03

本文关键词： 旅游企业绩效人力资本熵值法面板模型分布滞后模型　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着知识经济时代的到来,企业人力资本作为新型生产要素对企业未来发展的重要性也日益增加。旅游业是世界经济中持续、高速、稳定增长的重要战略性、支柱性和综合性产业,中国的旅游业也已经成为国民经济的重要产业之一。近年来中国旅游业飞速发展,无论是旅游总人次还是旅游总收入都呈现稳定增长的趋势。旅游企业作为服务型企业,最大的特点就是其产品是以服务的形式表现出来的,而旅游企业中的人才被看作是提供服务的真髓所在,是连接顾客与企业的接口,具有重要作用。员工所表现出的精神面貌和服务态度对外代表着公司的形象。再加上在新的经济背景下,知识是公认的能够创造财富、提高竞争力的重要因素,因而研究人力资本对旅游企业组织绩效的影响具有重要意义。本文选取旅游上市公司为研究对象,通过筛选最后选择2007-2012年间20家旅游上市公司的数据为样本,对人力资本与旅游企业绩效之间的关系进行实证研究。首先,本文对国内外研究现状进行了系统回顾和分析。然后,从企业人力资本的概念出发,对旅游业的发展情况、旅游企业的发展现状以及旅游企业人力资本的现状和特点进行深入分析。实证研究部分,本文在回顾相关理论的基础上,首先以国有资本金绩效评价体系为依据,结合旅游企业的实际构建了旅游企业的绩效评价体系,并选择更客观、科学的客观赋权方法——熵值法来确定每个评价指标的权重,然后计算出每个旅游上市公司在每一年的综合绩效。最后,实证设计和检验部分,本文综合使用面板模型和分布滞后模型来构建人力资本对企业绩效的影响模型,研究人力资本各变量和控制变量分别对企业绩效的影响。研究结果发现,在所选的四个人力资本变量中,人力资本存量、人力资本培训费和员工人均薪酬变量均对旅游上市公司的综合绩效有显著的正向影响,影响最大的是人力资本培训费,最小的是员工人均薪酬；而人力资本流动率虽然对旅游公司绩效有正向作用,但统计检验结果并不显著。控制变量——企业是否发生重大风险事件的回归结果则表明该变量与旅游公司绩效显著负相关。本文得到的结论与已有学者的研究不完全相同,对旅游企业更具针对性,有一定的现实意义,可供旅游企业参考和借鉴。
[Abstract]:With the arrival of the era of knowledge economy, the importance of human capital as a new type of production factor to the future development of enterprises is increasing day by day. Tourism is an important strategy of sustained, high speed and stable growth in the world economy. China's tourism industry has also become one of the most important industries of the national economy. In recent years, China's tourism industry has developed rapidly. As a service-oriented enterprise, the biggest characteristic of tourism enterprises is that their products are expressed in the form of service. People in tourism enterprises are regarded as the real source of service and the interface between customers and enterprises. It plays an important role. The mental outlook and service attitude of employees represent the image of the company. In addition, in the new economic background, knowledge is recognized as an important factor to create wealth and improve competitiveness. Therefore, it is of great significance to study the impact of human capital on the organizational performance of tourism enterprises. This paper selects the tourism listed companies as the research object, and selects the data of 20 tourism listed companies from 2007 to 2012 as the sample. Empirical study on the relationship between human capital and tourism enterprise performance. Firstly, this paper systematically reviews and analyzes the current research situation at home and abroad. Then, from the concept of enterprise human capital. The development of tourism, the development of tourism enterprises, as well as tourism enterprises human capital status and characteristics of in-depth analysis. Empirical research part, this paper reviews the relevant theories on the basis of. First of all, based on the performance evaluation system of state-owned capital, combined with the reality of tourism enterprises, this paper constructs the performance evaluation system of tourism enterprises, and chooses more objective. Scientific objective weighting method-entropy value method to determine the weight of each evaluation index, and then calculate the comprehensive performance of each tourism listed company in each year. Finally, empirical design and test part. In this paper, the panel model and the distributed lag model are used to construct the impact model of human capital on enterprise performance, and the effects of human capital variables and control variables on enterprise performance are studied. The results show that among the four human capital variables, the stock of human capital, human capital training fee and employee per capita salary all have a significant positive impact on the comprehensive performance of tourism listed companies. The biggest impact is the human capital training fee, the smallest is the employee per capita salary; Although the human capital flow rate has a positive effect on the performance of tourism companies. However, the results of statistical test are not significant. The regression results of control variable, whether or not significant risk events occur, show that this variable is significantly negatively correlated with tourism company performance. The conclusion obtained in this paper is not similar to that of previous scholars. Exactly the same. It is more targeted to tourism enterprises and has certain practical significance, which can be used for reference by tourism enterprises.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.92;F592.6

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