In the 21st century,the knowledge structure accompanying the rapid development of the global economy has also undergone great changes.Enterprises in different industries around the world are adapting to this change and adjusting their own economic structure.The introduction of human capital is the vane of economic system reform.It symbolizes the stage where traditional material capital has withdrawn from the era,and the new concept of human capital makes up for the shortage of physical capital investment.Nowadays,enterprises can only better promote their development by managing their own human capital and gain an advantage in market competition.At present,many scholars have obtained a certain relationship between the investment of human capital and the financial performance of enterprises through relevant analysis,but whether this influence is a true causal relationship or just a coincidence is still confusing.Therefore,it is the research purpose to study whether there is a connection between the investment of human capital and financial performance.Before the development of new models,enterprises can refer to the historical process of traditional material capital.This update has a strong theoretical and practical significance.The selection of the B Company is because the development of the service outsourcing industry is related to human capital.The R&D market is the core value of the technology service outsourcing industry.The personnel and technology application can help the service outsourcing industry to accumulate core knowledge.The market competition has gained a dominant position,and the financial situation in each year is good,the total assets are increasing year by year,and the financial structure is reasonable.The combination of theoretical research and case study,qualitative research and quantitative research are combined.Choosing the research on the impact of human capital investment on financial performance of B Company,based on the results of domestic and foreign experts,clarified the meaning of human capital and the concept of financial performance,combined with the theoretical basis of both and the evolution of B Company The history and development strategy analyzes the current situation of the B Company.Then,the specific data of the analysis is determined through the indicators of human capital and financial performance.The relationship between the two and the mechanism of action are obtained through the comparison of the data.Finally,the results of the four capabilities of human capital investment on financial performance are evaluated.The problems existing in the process of human capital investment put forward four countermeasures for the problem disclosure and problems in the practice process. |