哈药集团人力资本投入影响财务绩效研究

发布时间：2018-04-20 08:07

本文选题：哈药集团 + 人力资本投入　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：21世纪,全球经济快速发展伴随而来的知识结构也发生的很大变化,世界范围内的不同行业的企业都在适应这一变化,调整企业自身的经济结构。其中人力资本的提出更是经济体制变革的风向标,它象征着传统的物质资本已经退出时代的舞台,而人力资本这个新的概念弥补了物质资本投资的不足。现如今,企业只有管理好自身的人力资本才能更好的带动企业发展,在市场竞争中获得优势。目前多位学者已经通过相关分析得出企业人力资本的投入与企业财务绩效之间具有一定的关系,但是这种影响是真正的因果关系,还是仅仅是一种巧合,这仍然让人混淆。所以研究出人力资本的投入与财务绩效之间是否有某种联系就是研究目的。企业在发展新的模式之前可以参考传统的物质资本的历史进程,这一更新换代的举动具有很强的理论意义与现实意义。选取哈药集团作为研究对象是因为制药业的发展是和人力资本戚戚相关的,研发和市场是制药业的核心价值,人员及技术应用能够帮助制药业企业积累核心知识,在市场竞争中取得优势地位,并且各年度财务情况良好、资产总额成逐年递升,财务结构合理。整体上采用理论研究与案例研究相结合,定性研究和定量研究相结合的研究方法。选择哈药集团人力资本投入影响财务绩效研究为论题,以国内外专家研究的成果为基础,明确了人力资本的含义及财务绩效的概念,结合两者的理论基础及哈药集团的沿革历程与发展战略分析出哈药集团的现状。再通过人力资本及财务绩效的指标选取确定分析的具体数据,通过数据的对比得出二者之间的联系及作用机理,最后评价出人力资本的投入对财务绩效四种能力的结果,同时提出人力资本投入过程中存在的问题,针对问题的披露和实践过程中出现的问题提出具有可操作的四大对策。
[Abstract]:In the 21st century, the knowledge structure accompanied by the rapid development of the global economy has also undergone great changes. Enterprises in different industries in the world are adapting to this change and adjusting the economic structure of the enterprises themselves. The proposal of human capital is the vane of economic system reform, which symbolizes that the traditional material capital has withdrawn from the stage of the times, and the new concept of human capital has made up for the deficiency of material capital investment. Nowadays, enterprises only manage their own human capital to better drive the development of enterprises and gain advantages in the market competition. At present, many scholars have concluded that there is a certain relationship between the investment of human capital and the financial performance of the enterprise, but this impact is a real causal relationship or just a coincidence, which is still confusing. Therefore, the purpose of this study is to find out whether there is a relationship between human capital investment and financial performance. Enterprises can refer to the historical process of the traditional material capital before developing the new model, which is of great theoretical and practical significance. Select Harbin Pharmaceutical Group as the research object because the development of pharmaceutical industry is closely related to human capital, R & D and market are the core value of pharmaceutical industry, personnel and technology application can help pharmaceutical industry enterprises to accumulate core knowledge. In the market competition, the financial situation is good, the total assets is increasing year by year, and the financial structure is reasonable. As a whole, it combines theoretical research with case study, qualitative research with quantitative research. On the basis of the research on the influence of human capital input on financial performance of Harbin Pharmaceutical Group, this paper clarifies the meaning of human capital and the concept of financial performance, based on the research results of experts at home and abroad. Combining the theoretical basis of the two and the evolution and development strategy of Harbin Pharmaceutical Group, the present situation of Harbin Pharmaceutical Group is analyzed. Then through the selection of human capital and financial performance indicators to determine the analysis of specific data, through the comparison of the data between the relationship between the two and the mechanism of action, finally evaluate the human capital input to the financial performance of the four capabilities of the results. At the same time, the paper puts forward the problems existing in the process of human capital investment, and puts forward four operable countermeasures against the problems in the process of disclosure and practice.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

【共引文献】