湖南上市企业人力资本与公司绩效关系实证研究

新增长理论认为，人力资本是经济发展内生增长的决定性力量，是企业重要的资本。湖南共有69家上市公司，对湖南上市企业人力资本（生产销售人员占比、技术人员占比、受教育程度、年龄）与公司绩效的关系进行了实证分析结果表明：公司技术人员占比、员工平均年龄、教育背景的异质性与公司绩效成负相关关系，员工年龄的异质性、拥有大学以上文凭的员工占比与公司绩效成正相关关系，生产人员占比与公司绩效成倒U型关系。

Empirical rical Research on the and Corporate Performance Relation between Human Capital of Listed Companies in Hunan

New growth theory suggests that human capital is a decisive factor in the endogenous growth of economic development, and the important capital of enterprise as well. This paper selects 69 listed companies in Hunan, and have an empirical study on the relation between corporate performance and human capital, which includes the percentage of production and sales staff, the percentage of technician, level of education and age groups. The results show us that the heterogeneity of the percentage of technician, average ages and level of education have a negetive correlation with corporate performance, while staff with or higher than college degree has a positive con＇elation with corporate performance, and the percentage of production staff has an ＂inversed U＂ relation with corporate performance.