過去研究結果發現人?資本可?企業帶?經濟報酬,因此本研究探討人?資本投入對企業經營績效之影響。本研究議題分為?部分:企業人?素質對企業經營績效之影響,及薪資成本與企業經營績效之關?性。本研究以93 ?至95 ?之台灣股票集中市場公開發?之上市公司為研究對象,總計1452 筆相關?據。整體而言,人?資本對企業經營績效具有顯著的正面影響。
The purpose of the study is to investigate that the effect of Human Capital on firm performance. Prior studies suggest that human capital can bring economic benefits for the firms. The study investigates the relationship between human quality, employee wages of the firm and firm performance regardless of industries. Our samples consist of 1,452 observations for firms listed at Taiwan Stock Exchanges during 2004-2006. The empirical results show that the correlation between human capital variables, firm value added, return on human capital investment, employee compensation and firm performance are positive and significant. This study suggests that human capital can play a critical role on firm performance.
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