高新技术企业人力资本对创新投资影响研究.pdf

摘要 摘 要 随着知识经济时代的到来，人力资本已经成为企业掌握知识的第一要素，也会促进 企业形成核心竞争力。创新是增加企业竞争力的关键，为了在企业竞争中脱颖而出，企 业都在加大创新投资力度，这个情况在高新技术企业中非常明显。近几年党和国家重视 企业创新发展，先后推出有利于高新技术企业的减免政策，促进高新技术企业发展。在 这一背景下，企业人力资本要素对创新投资活动的影响如何，怎样通过增加企业人力资 本的投资来提升企业的创新能力，是现阶段战略性财务管理中需要重视的问题。因此， 研究高新技术企业人力资本对创新投资的影响变得更有现实意义。 将人力资本划分为董事会人力资本、管理层人力资本、技术人员人力资本，分别研 究高新技术企业中不同人力资本对创新投资的影响。通过描述性统计、相关性分析和线 性回归分析得到了以下结论：第一，董事会教育水平和高新技术企业创新投资显著正相 关；第二，管理层权利对高新技术企业创新投资同样有促进作用；第三，技术人员研发 投入与高新技术企业创新投资显著正相关。上述结论有利于促进高新技术企业创新投 资，并且对推动高新技术企业未来发展具有理论意义和现实意义。 关键词： 管理层权力；人力资本；创新投资；高新技术企业 I 哈尔滨商业大学硕士学位论文 Abstract With the advent of the era of knowledge economy, human capital has become the first factor for enterprises to master knowledge, and it will also promote the formation of core competitiveness of enterprises. Innovation is the key to increasing the competitiveness of enterprises. In order to stand out from the competition, enterprises are increasing their investment in innovation. This situation is very obvious in high-tech enterprises. In recent years, the party and the state have attached importance to the innovation and development of enterprises, and successively introduced relief policies that are conducive to high-tech enterprises, and promoted the development ofhigh-tech enterprises.In this context,how does thehuman capital element of an enterprise affect innovation investment activities, and how to increase the enterprises innovation ability by increasing the investment ofhuman capital, it is a problem that needs to be paid attention to in strategic financial management at this stage. Therefore, it becomes more realistic to study the impact of human capital on innovation investment inhigh-tech enterprises. Thehuman capital is divided intohuman capital oftheboard of directors,human cap