本文選題：企業(yè)家人力資本 + 企業(yè)績效��； 參考：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：市場競爭日趨激烈和國際化,企業(yè)家是經(jīng)濟(jì)發(fā)展中最稀缺的資源。在我國經(jīng)濟(jì)轉(zhuǎn)型過程中,企業(yè)家對于上市公司有著中流砥柱的作用,即企業(yè)家人力資本對上市公司企業(yè)績效有著深遠(yuǎn)的影響。本文試圖以創(chuàng)業(yè)板的上市公司作為實(shí)證研究的對象,論證企業(yè)家人力資本對企業(yè)績效的內(nèi)在影響機(jī)理,認(rèn)識到企業(yè)家人力資本的重要性,最后提出對企業(yè)家激勵約束的建議,使得企業(yè)家在公司中更好的發(fā)揮才能。本文首先介紹了企業(yè)家、企業(yè)家人力資本基本的研究現(xiàn)狀,進(jìn)而導(dǎo)出企業(yè)家人力資本與企業(yè)績效的研究現(xiàn)狀。其次,以企業(yè)家理論、人力資本理論、企業(yè)資源基礎(chǔ)論、委托代理理論展開論述,為后文的論證提供理論基礎(chǔ)。再次,通過文獻(xiàn)閱讀,理清了對企業(yè)績效的影響多個因素。從中選擇了3個大方面分別是投資報(bào)酬?duì)顩r、盈利與償債能力狀況、資產(chǎn)運(yùn)營狀況。細(xì)分為9個財(cái)務(wù)指標(biāo),以2015年創(chuàng)業(yè)板的419家上市公司的財(cái)務(wù)報(bào)表為研究對象,通過因子分析方法,篩選出特征根大于1的4個因子作為公因子,運(yùn)用相關(guān)系數(shù)矩陣建立了評價(jià)模型,用4個公因子去描述財(cái)務(wù)指標(biāo)之間的關(guān)系,著重體現(xiàn)企業(yè)績效的影響因素,為后文提供依據(jù)。在研究企業(yè)家人力資本對上市公司企業(yè)績效的影響關(guān)系時,本文首先選取創(chuàng)業(yè)板的531家上市公司的財(cái)務(wù)報(bào)表為研究對象,用SPSS17.0導(dǎo)入初始數(shù)據(jù)進(jìn)行數(shù)據(jù)分析。其次將被解釋變量企業(yè)績效(ROA)和衡量企業(yè)家人力資本的三個解釋變量企業(yè)家的年薪(SAL)、企業(yè)家的學(xué)歷(LEV)、企業(yè)家的年齡(AGE),以及兩個控制變量企業(yè)的規(guī)模(SIZE)、企業(yè)的風(fēng)險(xiǎn)(RIS)進(jìn)行回歸擬合分析。驗(yàn)證了企業(yè)家的年薪對企業(yè)績效的正向影響關(guān)系且影響的效果較為顯著、企業(yè)家的學(xué)歷對企業(yè)績效的正向影響關(guān)系且顯著、企業(yè)家的年齡對企業(yè)績效的正向影響關(guān)系且顯著。最后給出建議,建立企業(yè)家的激勵約束機(jī)制。使得企業(yè)家在上市公司中有努力的方向,盡可能的發(fā)揮其自身的管理與創(chuàng)新能力,給企業(yè)帶來較高的績效、較高資產(chǎn)回報(bào)率和其他積極的財(cái)務(wù)指標(biāo)。
[Abstract]:Market competition is becoming increasingly fierce and international, entrepreneurs are the most scarce resources in economic development.In the process of China's economic transformation, entrepreneurs play a key role in the listed companies, that is, entrepreneur human capital has a profound impact on the performance of listed companies.This paper attempts to take listed companies on the gem as the object of empirical research, to demonstrate the inherent influence mechanism of entrepreneur human capital on enterprise performance, to recognize the importance of entrepreneur human capital, and finally to put forward some suggestions to encourage and restrain entrepreneurs.Enable entrepreneurs to play better in the company.This paper first introduces the basic research status of entrepreneur and entrepreneur human capital, and then derives the research status of entrepreneur human capital and enterprise performance.Secondly, the theory of entrepreneur, the theory of human capital, the theory of enterprise resource foundation and the theory of principal-agent are discussed, which provides the theoretical basis for the later argumentation.Thirdly, by reading the literature, the author clarifies many factors that affect the performance of enterprises.Three major aspects are selected: investment return, profitability and solvency, and asset operation.The financial statements of 419 listed companies in the gem in 2015 were subdivided into 9 financial indicators. Through factor analysis, 4 factors whose characteristic root was greater than 1 were selected as common factors.The evaluation model is established by using the correlation coefficient matrix, and the relationship between financial indexes is described by four common factors, which mainly reflect the influencing factors of enterprise performance and provide the basis for the following articles.In order to study the impact of entrepreneur human capital on the performance of listed companies, this paper firstly selects the financial statements of 531 listed companies in the gem as the research object, and uses SPSS17.0 to import the initial data to analyze the data.Secondly, it will explain the variables of firm performance (load) and the three explanatory variables measuring entrepreneur's human capital: the annual salary of entrepreneur, the education of entrepreneur, the age of entrepreneur, and the size of enterprise with two control variables, the risk of enterprise.The regression fitting analysis was carried out by RIS.The positive effect of entrepreneur's annual salary on enterprise performance is significant, the positive influence of entrepreneur's education on enterprise performance is significant, and the positive influence of entrepreneur's age on enterprise performance is significant.Finally, some suggestions are given to establish the incentive and restraint mechanism for entrepreneurs.So that entrepreneurs in the listed companies have the direction of efforts, as much as possible to play its own management and innovation ability, to bring higher performance, higher returns on assets and other positive financial indicators.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F272.91;F272.5

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