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

【摘要】：市場(chǎng)競(jìng)爭(zhēng)日趨激烈和國(guó)際化,企業(yè)家是經(jīng)濟(jì)發(fā)展中最稀缺的資源。在我國(guó)經(jīng)濟(jì)轉(zhuǎn)型過程中,企業(yè)家對(duì)于上市公司有著中流砥柱的作用,即企業(yè)家人力資本對(duì)上市公司企業(yè)績(jī)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(duì)象,論證企業(yè)家人力資本對(duì)企業(yè)績(jī)效的內(nèi)在影響機(jī)理,認(rèn)識(shí)到企業(yè)家人力資本的重要性,最后提出對(duì)企業(yè)家激勵(lì)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(jī)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(duì)企業(yè)績(jī)效的影響多個(gè)因素。從中選擇了3個(gè)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(yíng)狀況。細(xì)分為9個(gè)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(duì)象,通過因子分析方法,篩選出特征根大于1的4個(gè)因子作為公因子,運(yùn)用相關(guān)系數(shù)矩陣建立了評(píng)價(jià)模型,用4個(gè)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(jī)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(duì)上市公司企業(yè)績(jī)效的影響關(guān)系時(shí),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(duì)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(jī)效(ROA)和衡量企業(yè)家人力資本的三個(gè)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(gè)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(duì)企業(yè)績(jī)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(duì)企業(yè)績(jī)效的正向影響關(guān)系且顯著、企業(yè)家的年齡對(duì)企業(yè)績(jī)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(lì)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(jī)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.91;F272.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 吳宗華;錢士茹;;企業(yè)家人力資本的形成及其作用機(jī)制研究——基于A股上市公司的經(jīng)驗(yàn)數(shù)據(jù)[J];廣西財(cái)經(jīng)學(xué)院學(xué)報(bào);2011年06期

2 扈文秀;穆慶榜;;金融高管薪酬與公司績(jī)效關(guān)系實(shí)證研究[J];管理評(píng)論;2011年10期

3 鄧帆帆;閆海鑫;;上市公司高管薪酬對(duì)上市公司業(yè)績(jī)的影響研究——基于重慶地區(qū)的上市公司數(shù)據(jù)[J];重慶交通大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2011年04期

4 郭源婧;;上市公司高管年薪制構(gòu)建研究[J];中國(guó)市場(chǎng);2010年44期

5 蘭玉杰;孫海燕;;安徽省上市公司企業(yè)家人力資本價(jià)值計(jì)量[J];經(jīng)濟(jì)管理;2009年11期

6 劉英;趙晶晶;;企業(yè)家人力資本與企業(yè)績(jī)效關(guān)系的分析模型[J];現(xiàn)代管理科學(xué);2009年06期

7 謝雅萍;;企業(yè)家人力資本與企業(yè)績(jī)效關(guān)系的實(shí)證研究[J];廣西大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2008年01期

8 薛求知;韓冰潔;;高級(jí)經(jīng)理人激勵(lì)與上市公司經(jīng)營(yíng)業(yè)績(jī)關(guān)聯(lián)性實(shí)證檢驗(yàn)[J];財(cái)貿(mào)研究;2007年04期

9 付維寧;企業(yè)家人力資本與企業(yè)績(jī)效:一個(gè)理論分析模型[J];首都經(jīng)濟(jì)貿(mào)易大學(xué)學(xué)報(bào);2003年05期

10 程承坪,謝科范;論企業(yè)家人力資本的開發(fā)、配置及其與企業(yè)績(jī)效關(guān)系[J];南開管理評(píng)論;2001年05期

，

本文編號(hào)：1758031