旅游类上市公司人力资本投资对企业绩效的影响研究

发布时间：2018-02-03 15:49

本文关键词： 旅游类上市公司人力资本投资企业绩效　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：知识经济时代，以知识、技术和能力为核心的人力资本已经超越传统的物质资本成为最重要的资本，并且对一国经济发展发挥着巨大的推动作用。人力资本具有稀缺性和难以替代的价值，是一种重要的战略资源。在现在企业中，人力资本投资已经成为实现企业经营发展所必须开展的一项活动，丰富的人力资本能为企业带来独特的竞争优势。因此，对旅游类上市公司而言，人力资本投资同样重要。探究旅游类上市公司人力资本投资与企业绩效的内在关系和相互影响程度，有利于指导旅游上市公司通过有效的人力资本投资，改善人力资本状况，发挥人力资本的价值促进其经营发展。本文首先分析了旅游类上市公司人力资本投资的基本情况，从中发现存在人力资本投资力度不够、总体人力资本存量不足而流失状况又比较严重等一系列问题；根据相关绩效评价指标发现旅游类上市公司经营绩效呈下降趋势，经营业绩也不够稳定；比较部分公司人力资本投资多少与企业绩效指标大小发现二者之间存在一定的关联。其次，通过提出研究假设，设置人力资本投资与企业绩效的替代变量，从旅游上市公司年报中搜集相关数据，并运用描述性统计分析、相关分析、逐步多元回归分析对数据进行统计处理，得出的研究结果为：人力资本培训投资与企业绩效呈正相关关系，培训投资对企业绩效具有显著的积极影响；人力资本存量与企业绩效呈正相关关系，存量对企业绩效具有显著的积极影响，但旅游类上市公司人力资本存量整体较低；人力资本流量表现为流出大于流入，流量与企业绩效呈负相关关系，对企业绩效具有显著的消极影响，人力资本每流失一个单位，将导致企业绩效降低1.923个单位；人力资本健康投资、维持性投资与企业绩效之间呈显著正相关关系。这一结论表明旅游类上市公司若能适当地加大人力资本投资并控制流失状况，就能够在一定程度上促进企业经营绩效的增加。最后，本文建议旅游类上市公司应以提高经营绩效为目的，以改善人力资本投资状况为出发点，把握人力资本投资与企业绩效的内在关联，，增加人力资本存量，降低人力资本流失率；加大人力资本培训投资，改善培训效果；重视健康人力资本投资，积累健康人力资本；注重人力资本的维持与激励，提高其利用率。
[Abstract]:In the era of knowledge economy, the human capital with knowledge, technology and ability as the core has surpassed the traditional material capital to become the most important capital. Human capital has rare and irreplaceable value and is an important strategic resource. Human capital investment has become an activity that must be carried out in order to realize the development of enterprise management. Rich human capital can bring unique competitive advantage for enterprises. Therefore, for tourism listed companies. Human capital investment is equally important. To explore the relationship between human capital investment and enterprise performance of tourism listed companies and the degree of mutual influence is helpful to guide tourism listed companies through effective human capital investment. Improve the status of human capital, give play to the value of human capital to promote its business development. This paper first analyzes the basic situation of human capital investment of tourism listed companies, and finds that there is insufficient investment in human capital. A series of problems such as the shortage of human capital and the serious loss of human capital; According to the related performance evaluation indicators, it is found that the operating performance of tourism listed companies is declining, and the operating performance is not stable enough; Comparing the amount of human capital investment and the size of corporate performance indicators, we find that there is a certain correlation between them. Secondly, by putting forward the research hypothesis, we set up the alternative variables between human capital investment and enterprise performance. Collect the relevant data from the annual report of listed tourism companies, and use descriptive statistical analysis, correlation analysis, stepwise multiple regression analysis to deal with the data. The results are as follows: human capital training investment has a positive correlation with enterprise performance, and training investment has a significant positive impact on enterprise performance; There is a positive correlation between the stock of human capital and the enterprise performance. The stock has a significant positive effect on the enterprise performance, but the stock of human capital of the tourism listed company is relatively low as a whole. The performance of human capital flow is that the outflow is greater than the inflow, and the flow is negatively related to the performance of the enterprise, which has a significant negative impact on the performance of the enterprise, and each unit of human capital is lost. This will result in a reduction of 1.923 units in enterprise performance; There is a significant positive correlation between human capital healthy investment, maintenance investment and firm performance. This conclusion indicates that tourism listed companies can appropriately increase human capital investment and control the loss of human capital. Finally, this paper suggests that tourism listed companies should improve their business performance and improve the investment of human capital. Grasp the inherent relationship between human capital investment and enterprise performance, increase the stock of human capital, reduce the rate of human capital loss; Increase investment in human capital training to improve training results; Pay attention to the investment of healthy human capital and accumulate healthy human capital; Pay attention to the maintenance and encouragement of human capital, improve its utilization rate.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592.6;F272.92

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