The Analysis of the Impact on the Corporate Performance of Enterprise Human Capital Investment and Physical Capital Investment

This paper will put the perspectives on the business investment,combining the two kinds of capital investment,selecting representative enterprises,using statistical analysis and regression to tests the degree of influence on corporate performance which human capital investment and physical capital investment contribute.The results indicates that,according to the different companies in their respective professions,the contribution rate of human capital investment and physical capital investment have different performances,both have the significantly positively correlated with enterprise performance,but the additional investment in human capital is greater than the marginal additional investment in physical capital contribution rate.