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Harbin Pharmaceutical Group Human Capital Investment Impact On Financial Performance

Posted on:2015-10-01Degree:MasterType:Thesis
Country:ChinaCandidate:L YinFull Text:PDF
GTID:2309330467469782Subject:Accounting
Abstract/Summary:PDF Full Text Request
In twenty-first Century, the rapid development of global economy and knowledge structure with great changes also occur, different industry worldwide enterprises are to adapt to this change, the adjustment of economic structure of enterprises. The human capital is the transformation of the economic system of the vane, which is the symbol of the traditional material capital has withdrawn from the stage of the time, and the new concept of human capital to make up for the lack of material capital investment. Nowadays, enterprises can only manage the development impetus enterprise own human capital can better, obtain the competition advantage in the market. At present, many scholars have the certain relationship between enterprise human capital and enterprise financial performance analysis results, but this effect is the real causation, or is it just a coincidence, this is still confusing. So the study of the investment and financial performance of human capital have a link is the purpose of writing this article. The historical process can refer to traditional material capital prior to the development of new models, which has great theoretical and practical significance of this update action.Selection of Harbin Pharmaceutical Group as the research object because the pharmaceutical industry’s competition is closely associated with human capital together, R&D and market is the core value of the pharmaceutical industry, personnel and technology can help pharmaceutical enterprises to accumulate core knowledge, to enable enterprises to become the industry leader, and the total assets of year after year ascending, the reasonable financial structure. On the whole by combining theory research and case study, qualitative research and quantitative research combined. Selection of Harbin Pharmaceutical Group human capital financial performance research for the topic, the domestic and foreign experts research results as the basis, the concept of human capital and financial performance, combined with the history and development of strategic theories and the Harbin Pharmaceutical Group both the analysis of the present situation of Harbin Pharmaceutical group. Then by selecting specific data analysis of human capital and financial performance indicators, through the data comparison relation and effect between the two mechanisms, the final evaluation of the human capital investment on financial performance of four kinds of ability results, and puts forward the human capital investment process problems, problems of disclosure and practice aiming at the problems presented in the process has four operable countermeasures.
Keywords/Search Tags:Harbin Pharmaceutical Group, Human capital investment, Financialperformance
PDF Full Text Request
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