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人力资本的使用、配置方式对于一个企业的人力资本效率有着重要的影响作用。本文基于附加价值智慧系数(VAIC)模型,采用人力资本效率系数(HCE)对人力资本增值效率进行数量化的反映,以2012年的上市公司数据为研究对象,将我国上市公司按行业进行分类,对不同行业人力资本效率进行描述性分析,利用数据包分析(DEA)模型和VAIC模型,抽取电子行业典型性企业,分析人力资本效率差异形成的原因,为我国人力资本利用效率低下寻求原因并提出相关政策建议。
The use and allocation of human capital have an important influence on the efficiency of human capital of an enterprise. Based on VAIC model, this paper quantifies the efficiency of human capital by using Human Capital Efficiency Factor (HCE). Taking the data of listed companies in 2012 as the research object, the paper classifies the listed companies in China by industry, Descriptive analysis of human capital efficiency in different industries, the use of data packet analysis (DEA) model and the VAIC model, extraction of typical enterprises in the electronics industry, analysis of the reasons for the formation of human capital efficiency differences for China’s utilization of human capital to find the reasons for the low efficiency and put forward Related policy recommendations.