A Research On The Relationship Between Human Capital Structure And Earnings Quality Of TMT In High Tech Enterprises

The problem of human capital may be one of the reasons that cause the economic crisis, which makes human capital more and more important in today's importance. The relationship between the human capital structure and earnings quality is to confirm the existence of human capital structure effect, and is to explore the human capital structure impact on corporate performance. This will help enterprises to design a more perfect management system, to build a more reasonable performance evaluation system, and promote the development of enterprises.The main contents of the study:first, theoretical analysis. This paper introduces the theory of social class, enterprise gene theory and performance evaluation theory, which is the theoretical basis of the relationship between them Second, qualitative analysis. The content and mechanism of the research on the human capital structure are studied in detail, and the interaction mechanism can be used as a substitute for the structure. Third, qualitative analysis. Many indicators from the four attributes of earnings quality in 2009-2012 annual disclosure of China's national Torch Plan high-tech enterprise is used by the factor analysis method to obtain earnings quality data. Then, through descriptive statistics, correlation analysis and linear regression analysis, the regression relationship between them was studied. The results of the study showed that social class theory only in knowledge capital is obvious, but in the experience capital is not ideal, this implies that the enterprise gene structure theory has better explanation ability; About interaction of similarities and differences, There is a significant positive correlation between the earnings quality and homogeneity of knowledge, while knowledge heterogeneity and is negatively related to earnings quality. Furthermore, when team knowledge homogeneity is high, the negative effect of knowledge heterogeneity on earnings quality is weaker; About interaction between experience and knowledge, both empirical capital coupling and knowledge capital coupling take positive effect on earnings quality, and their coefficients are higher, while empirical capital coupling is high, the positive effect of knowledge capital coupling on earnings quality is weaker, vice versa. According to the results of the qualitative analysis and quantitative analysis, the following opinions are proposed: Integration of team behavior helps promote efficient dec is ion-making. Building a harmonious enterprise culture. Improve the incentive and restraint mechanism of the top management team. Optimize the structure of human capital to promote the positive effect of team.