Study On The Driving Capital Movements Affect The Financial Results Of Human Capital Investment

Enterprises are facing increasingly fierce market competition, the traditional capital has been difficult to play a greater role, as a new capital to play the role of human capital is increasing, human capital becomes the key to enhance the enterprise’s financial results, have a great advantage. Although China has abundant human resources, but the investment of human capital is not sufficient, investment way is single, the efficiency of investment of human capital is low, the output capacity needs to be further improved. Pay full attention to the human capital investment, improve the human capital investment, human capital investment and improve the efficiency of production capacity, in order to obtain sufficient human capital, at the same time, can also carry on the corresponding adjustment to the financial capital, physical capital, technology capital, optimize the capital structure of enterprise elements configuration, and to provide the theoretical basis to improve the in the allocation of resources, effective use of capital of Chinese enterprises, so as to realize the rational allocation of capital and the sustainable development of enterprises.On the human capital investment-driven capital changes affecting the financial results of research based on some theory, human capital investment theory including meaning and structure, meaning and four capital structure, meaning and form of the financial results, and elements of human capital theory, capital theory, agency theory, two-factor theory, financial efficiency theory as theory of the paper support. Then analysis has human capital inputs drive capital changes effects financial results of status, refined has human capital inputs drive capital changes effects financial results of elements, building has human capital inputs, and four capital and financial results of indicators system, and through factor analysis method and return analysis method building has corresponding of model. Empirical analysis of randomly selected more than200samples of several listed companies in Shanghai stock market research, so as to work out the empirical results. Finally, four capital effect on financial results of enterprises, the three aspects of the internal environment of the enterprise human capital presented a series of enterprise human capital investment, improve corporate financial countermeasures to the outcome of. Study found that investment in human capital can indeed lead to financial capital, human capital, physical capital, technology, capital changes, and these changes can have a big impact on financial results. Thus, the enterprise should attach importance to investment in human capital, human capital inputs adjusting the proportion of the four capital, thereby enhancing the company’s financial results.