人力資本投資與經營績效關聯性之研究－教育訓練、學歷程度與商業互補之探討

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题名:	人力資本投資與經營績效關聯性之研究－教育訓練、學歷程度與商業互補之探討
其它题名:	Human Capital Investment and Business Performance: A Study on Training, Education andBusiness Complementarities
作者:	蔡宛真 Tsai, Wan-chen
贡献者:	許恩得 Hsu, En-Te 東海大學會計學系
关键词:	學歷程度;教育訓練;人力資本;商業互補 Education, Training, Human Capital, Business Complementarity
日期:	2006
上传时间:	2011-04-07T05:43:11Z (UTC)
摘要:	人力資本與商業互補是企業維持競爭優勢的關鍵因素，而「聘任高學歷員工」與「投入教育訓練」是企業提升人力資本兩個主要管道。過去研究僅考慮學歷程度或教育訓練對經營績效的影響，並未探討教育訓練與學歷程度對經營績效之影響差異，因而企業缺乏人力資本投資之指導原則。此外，過去研究對人力資本投入與經營績效關聯性之結論並不一致，本研究試圖解釋此不一致的原因，因而在模型中增加商業互補之變數。本研究發現投入高教育訓練及招聘高學歷員工會增加經營績效，而學歷程度比教育訓練的影響更顯著。此外，本研究發現商業互補不但是經營績效的影響因素，而且改變人力資本與經營績效的關係。 Human capital and business complementarities are successful factors for an enterprise to sustain competition advantage. Selecting high educated staffs and investing in employee-training are two alternatives to enrich human capital for business. The past studies only considered the effort of training or education on business performance respectively. There do not investigate discrepancies between above two alternatives. Therefore lack guidelines for human capital investment deicsion. In addition, the results of relationships between human capital and business perfermance are inconsistent. We control the business complementarity variable in the model to explain inconsistency in past literatrues. The results reveal that enterprises can select high educated staffs from outside or invest in training to enrich human capital, and education is more significant. Moreover, the business complementarity is the factor to affect business performance and it will change relationships between human capital and business performance.
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