职员培训资本密集度和企业业绩

发布时间：2018-06-21 06:37

本文选题：人力资源 + 职员培训　；参考：《财会通讯》2017年30期

【摘要】：本文研究旨在探讨职员培训投资对企业业绩的提升,是否会因资本密集度的不同而有显著差异。本文研究结果显示,资本密集度能促进职员培训与职员获利能力之间的提升关系,表明资本密集度对职员培训与企业业绩之间的关系具有调节作用,且这种作用主要来自成本面而非收入面的效果,这种效果在高资本密集度的企业或行业中尤为显著。研究结果说明企业制定职员培训决策时,应与资本密集度相配合,才能最大程度提升业绩。
[Abstract]:The purpose of this study is to explore whether the investment in staff training can significantly improve the performance of enterprises due to the different capital intensity. The results of this paper show that capital intensity can promote the relationship between staff training and staff profitability, which indicates that capital intensity can regulate the relationship between staff training and firm performance. This effect mainly comes from the cost side rather than the income side, especially in the high capital intensive enterprises or industries. The results show that in making employee training decisions, enterprises should coordinate with capital intensity in order to maximize their performance.
【作者单位】：河北大学管理学院;
【基金】：2016年度河北省人力资源社会保障科研合作课题(JRSHZ-2016-05001) 2016年河北省社会科学发展研究课题(201603120202) 河北大学引进高层次人才科研项目 “一省一校”专项基金保定市教育局内部控制手册研究课题河北大学管理学院社科课题的支持
【分类号】：F272.92;F275

【相似文献】