上市公司人力资本与公司绩效的实证分析

The Empirical Analysis of Listed Company's Human Capital and Corporate Performance

选取IT行业和纺织行业上市公司作为研究对象,采用线性回归和独立样本T检验的方法,对上市公司人力资本与公司绩效的关系进行实证分析。分析结果表明,上市公司人力资本与公司绩效正相关,拥有高人力资本存量的公司的绩效优于拥有低人力资本存量的公司的绩效。

This article made an empirical analysis of the relationship between listed company＇s human capital and its performance in the information technology industry and textile industry,with the methods of regression analysis and independent ttest.The results show that there is a positive relationship between human capital and performance.In an industry,the performance of company with high human capital is superior of company＇ s performance with lower human capital.