企业人本资本结构存在价值的实证研究

Empirical Study on Existence Value of Enterprise Human Capital Structure

基于马克思历史唯物史观对"人本"的判断并结合可持续发展理论、广义劳动价值观、企业契约理论以及产权理论,可将"以人为本"的思想注入到企业"资本丛林"划分体系,形成企业人本资本结构体系。通过对中国制造行业450家上市公司会计报告作为截面样本数据进行数理证明和实证分析,可以发现企业人本资本结构较大的存在价值,企业人本资本结构优化程度决定了企业经济的发展程度。

Based on Marx＇ historical materialism, to judge the ＂human - oriented＂ idea, and combining with sustainable develop- ment theory, generalized labor values theory, enterprise contract theory and property rights theory, the thought of ＂ peo- ple -oriented＂ can be injected into enterprise ＂capital jungle＂ division system, formatting enterprise human capital structure system. Through the mathematical proof and empirical analysis of accounting reports of 450 listed companies in China~ manufacturing industry as the cross section sample data, large existence value can be found from enterprise hu- man capital structure, and the optimization degree of enterprise human capital structure determines development of enter- prise economy.