上市公司人力资本对利润总额影响的实证研究毕业论文.docVIP

毕业论文 （20_ _届） 上市公司人力资本对利润总额影响的实证研究 摘 要 在所有的会计信息中，利润是衡量企业经营效益的主要指标利润多，企业的经营效益好；利润少，企业的经营效益就差利润是一项非常重要的对于企业的投资者来说，利润是获得投资回报大小的基本因素，对于企业管理者而言，利润是进行经营管理决策的基础。同时利润是评价企业盈利能力至偿债能力的基本工具，是反映企业多方面情况的综合指标。 关键词：Abstract In all of the accounting information, the profit is the main measure of enterprise management benefit index, it can not only reflect the operating results of an enterprise in the past, but also can combine other indicators to predict enterprise development prospects. The more profits, enterprises management better benefits, Conversely, the less profit, the management benefit of enterprise is poorer. Profits or a very important economic indicators. For the investors, the profit is the size of their investment returns affect basic factors, while for enterprise managers, profit is the operating management decision-making basis. Meanwhile, profit is appraise enterprise profitability and solvency basic tools, and also one of reflecting enterprise comprehensive index various situations. With the arrival of knowledge-based economy, human capital, in an increasingly important role in economic growth, has become the economy continues development important guarantee. For enterprise is concerned, the importance of human capital more nots allow to ignore, it is one of the motive force of the enterprise development. Enterprise of human capital and material capital organically jointly created a enterprise wealth, so that the human capital as the enterprises important factors of production, and other elements in accordance with the same should participate into enterprise income distribution. Keywords: Influencing factors;The listed company;Human capital目 录 1 基本理论 1 1.1 基本概念 1 1.2 知识资本中的人力资本 2 1.3 人力资本对经济增长与社会发展的作用 2 2 关于人力资本理论研究 3 3 社会现状分析 5 4 研究假设 6 5 统计分析 7 5.1 数据来源及样本选取 7 5.1.1 数据来源 7 5.1.2 样本选取 7 5.2 指标体系选取 8 5.3 基于人力资本指标体系的统计分析 8 6 研究结论、研究不足与建议 13 6.1 研究结论 13 6.2 研究不足 13 6.3 建议 13 参考文献 15  在经济中可能存在着两种投资枫会，新古典增长理论认为是边际产品递减的，而内生增长理论认为是边际产品递增的。要摆脱低水平均衡实现经济的持续增长，社会不仅要选