The Research Of The Human Capital Of Enterprise To The Efficiency Of The Internal Control

The internal control research in our country has been a hot topic, and the research ofhuman capital also eager to attention.On one hand, the internal control is a restrict andadjust itself to the inner mechanism in the production and business operation activities，theinternal control plays a crucial role in the enterprise; on the other hand, human capital in theenterprise development also has the balance of power. Therefore, the development of theenterprise not only needs the internal control but also needs the human capital research.This paper aims to find the relationships between the human capital and the internalcontrol, thus it gives advices to the effective internal control. According to the differentway of human capital investment, human capital is divided into General human capital andSpecificity human capital. For the effective implementation of internal controls to putforward two hypotheses:(1) General human capital and the effective internal control is thepositive correlation;(2) Specificity human capital and the effective internal control is thepositive correlation. The point is to research the difference of the enterprise human capitalinvestment to the effect of internal control effectiveness, so industry samples is the A-sharelisted companies of information technology industry. It uses the software SPSS aboutdescriptive statistics and the correlation analysis and regression analysis to get theconclusion.Through an empirical study found: Firstly, the hypothesis that general human capita iseffective to the internal control can be sure. The general human capital’s education level iseffective to the internal control’s compliance target and financial goals and operationsobjective. Secondly, specific human capital is not effective to the internal control. Specifichuman capital’s enterprise term has positive correlation to the internal control’s operationsobjective, but specific human capital’s enterprise has not significant influence to theinternal control’s compliance target and financial goals and operations objective. Thereason is may be that specificity human capital owner is concern about the level of thereward. The level of the reward can’t achieve the specificity of human capital owner’sexpectation, human capital owner may take some opportunism behavior to hide their ability.Human capital owner’s work seniority may increase the likelihood of financial frauds. Thus,in order to ensure effective implementation of enterprise internal control, enterprise is notonly concern about the general human capital owner but also concern about the specifichuman capital owner’s training.