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A Study On The Contribution Of Human Capital To Enterprise Value

Posted on:2016-02-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y ZhouFull Text:PDF
GTID:2279330470454652Subject:Accounting
Abstract/Summary:PDF Full Text Request
Today the competition between enterprises, the competition between regions, and the competition between countries, in essence, is to have the human capital quantity and quality competition.The main factors affecting the value of enterprises is the era of knowledge economy human capital instead of physical capital, human capital to social contribution to economic growth is far more than the material capital.Therefore, it is very necessary to enterprises pay attention to enterprise human capital value, how to make full use of enterprise human capital to promote the promotion of enterprise value is the priority among priorities in the work of the current enterprise. In conformity with the relevant conditions in this paper, according to the SSE industry classification standard division industry listing Corporation2008-2013year data as sample, to the influence of human capital on the enterprise value of enterprises.First of all, put forward the research background and significance, the related literature and research at home and abroad about human capital and enterprise value, are reviewed and based on this, the focus of this study of enterprise human capital and enterprise value:a comprehensive study of the multi period data using multi industry.Secondly, the related literature combined with search, sorting out the evolution process of human capital theory in the history of that history, the origin of human capital theory is still very long, early scholars were aware of the importance of human capital and the special. Then, with the method of theoretical analysis to explore the influence mechanism of human capital to the enterprise value, and using the131qualified listing Corporation in2008-2013data as sample, empirical test and analysis of the impact of enterprise human capital to the enterprise value, the results show that:enterprise human capital is positively related to the enterprise value.Finally, according to the conclusion of the study and access to a variety of problems now the enterprise human capital management, this article from the training mechanism, innovation of human capital, pay attention to the internal integration of the human capital to create a good corporate culture, improve the innovative human capital incentive system these four aspects of the enterprise, puts forward some suggestions to perfect the relevant strategies of enterprise human capital management.
Keywords/Search Tags:Human capital, The stock of human capital, The value of the enterprise, The net profit rate of total assets
PDF Full Text Request
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