本文選題：哈藥集團(tuán) + 人力資本投入��； 參考：《哈爾濱商業(yè)大學(xué)》2014年碩士論文

【摘要】：21世紀(jì),全球經(jīng)濟(jì)快速發(fā)展伴隨而來的知識結(jié)構(gòu)也發(fā)生的很大變化,世界范圍內(nèi)的不同行業(yè)的企業(yè)都在適應(yīng)這一變化,調(diào)整企業(yè)自身的經(jīng)濟(jì)結(jié)構(gòu)。其中人力資本的提出更是經(jīng)濟(jì)體制變革的風(fēng)向標(biāo),它象征著傳統(tǒng)的物質(zhì)資本已經(jīng)退出時(shí)代的舞臺,而人力資本這個(gè)新的概念彌補(bǔ)了物質(zhì)資本投資的不足�，F(xiàn)如今,企業(yè)只有管理好自身的人力資本才能更好的帶動(dòng)企業(yè)發(fā)展,在市場競爭中獲得優(yōu)勢。目前多位學(xué)者已經(jīng)通過相關(guān)分析得出企業(yè)人力資本的投入與企業(yè)財(cái)務(wù)績效之間具有一定的關(guān)系,但是這種影響是真正的因果關(guān)系,還是僅僅是一種巧合,這仍然讓人混淆。所以研究出人力資本的投入與財(cái)務(wù)績效之間是否有某種聯(lián)系就是研究目的。企業(yè)在發(fā)展新的模式之前可以參考傳統(tǒng)的物質(zhì)資本的歷史進(jìn)程,這一更新?lián)Q代的舉動(dòng)具有很強(qiáng)的理論意義與現(xiàn)實(shí)意義。 選取哈藥集團(tuán)作為研究對象是因?yàn)橹扑帢I(yè)的發(fā)展是和人力資本戚戚相關(guān)的,研發(fā)和市場是制藥業(yè)的核心價(jià)值,人員及技術(shù)應(yīng)用能夠幫助制藥業(yè)企業(yè)積累核心知識,在市場競爭中取得優(yōu)勢地位,并且各年度財(cái)務(wù)情況良好、資產(chǎn)總額成逐年遞升,財(cái)務(wù)結(jié)構(gòu)合理。整體上采用理論研究與案例研究相結(jié)合,定性研究和定量研究相結(jié)合的研究方法。選擇哈藥集團(tuán)人力資本投入影響財(cái)務(wù)績效研究為論題,以國內(nèi)外專家研究的成果為基礎(chǔ),明確了人力資本的含義及財(cái)務(wù)績效的概念,結(jié)合兩者的理論基礎(chǔ)及哈藥集團(tuán)的沿革歷程與發(fā)展戰(zhàn)略分析出哈藥集團(tuán)的現(xiàn)狀。再通過人力資本及財(cái)務(wù)績效的指標(biāo)選取確定分析的具體數(shù)據(jù),通過數(shù)據(jù)的對比得出二者之間的聯(lián)系及作用機(jī)理,最后評價(jià)出人力資本的投入對財(cái)務(wù)績效四種能力的結(jié)果,同時(shí)提出人力資本投入過程中存在的問題,針對問題的披露和實(shí)踐過程中出現(xiàn)的問題提出具有可操作的四大對策。
[Abstract]:In the 21st century, the knowledge structure accompanied by the rapid development of the global economy has also undergone great changes. Enterprises in different industries in the world are adapting to this change and adjusting the economic structure of the enterprises themselves. The proposal of human capital is the vane of economic system reform, which symbolizes that the traditional material capital has withdrawn from the stage of the times, and the new concept of human capital has made up for the deficiency of material capital investment. Nowadays, enterprises only manage their own human capital to better drive the development of enterprises and gain advantages in the market competition. At present, many scholars have concluded that there is a certain relationship between the investment of human capital and the financial performance of the enterprise, but this impact is a real causal relationship or just a coincidence, which is still confusing. Therefore, the purpose of this study is to find out whether there is a relationship between human capital investment and financial performance. Enterprises can refer to the historical process of the traditional material capital before developing the new model, which is of great theoretical and practical significance. Select Harbin Pharmaceutical Group as the research object because the development of pharmaceutical industry is closely related to human capital, R & D and market are the core value of pharmaceutical industry, personnel and technology application can help pharmaceutical industry enterprises to accumulate core knowledge. In the market competition, the financial situation is good, the total assets is increasing year by year, and the financial structure is reasonable. As a whole, it combines theoretical research with case study, qualitative research with quantitative research. On the basis of the research on the influence of human capital input on financial performance of Harbin Pharmaceutical Group, this paper clarifies the meaning of human capital and the concept of financial performance, based on the research results of experts at home and abroad. Combining the theoretical basis of the two and the evolution and development strategy of Harbin Pharmaceutical Group, the present situation of Harbin Pharmaceutical Group is analyzed. Then through the selection of human capital and financial performance indicators to determine the analysis of specific data, through the comparison of the data between the relationship between the two and the mechanism of action, finally evaluate the human capital input to the financial performance of the four capabilities of the results. At the same time, the paper puts forward the problems existing in the process of human capital investment, and puts forward four operable countermeasures against the problems in the process of disclosure and practice.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.72

【共引文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 畢小軍;民營企業(yè)人力資源管理存在問題及策略研究[D];沈陽大學(xué);2015年

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本文編號：1776957