本研究以臺灣地區15家上市金控業為樣本，依據2015~2018年出版的企業社會責任報告書所揭露之人力資本資訊，以及公開資訊觀測站上市企業之財務績效，以教育訓練時數、離職率、新進員工比例、及主管比例為獨變項，金控業之資產報酬率(ROA)、每股盈餘(EPS)、及稅後淨利(NP)為依變項，探討臺灣金控業人力資本與財務績效之關係。研究結果發現(1)教育訓練時數對組織財務績效有正向影響：Bushnell（1990）研究指出教育訓練對組織績效的影響，可以反映在獲利率、競爭力和生存能力上，若組織能提昇環境的適應力，勢必可增加獲利機會及生存力，因此加強員工教育訓練對財務績效是有正向貢獻；(2)離職率對組織績效則有負向影響：員工離職會造成公司各項成本增加，因此當公司離職率愈高時，其對於組織財務績效即會愈差；(3)新進員工比例與組織財務績效雖有負向關係但對財務指標預測能力並不顯著，未來研究可再加入其他行業的情況，以進一步觀察新進員工對組織績效的潛在影響；(4)主管比例無法預測組織財務績效，主管比例對組織財務績效並無特別影響，因此從金控業的主管人數比例無法預測該組織的財務績效。;The study aims to examine the relationship between human capital and financial performance among finance holding companies in Taiwan. Data from 15 listed finance holding companies in Taiwan were collected, based on the human capital information disclosed in their Corporate Social Responsibility Report published from 2015 to 2018, and the financial performance data collected from Taiwan Stock Market Information Network. Four human capital variables were used: training hours, turnover rate, percentage of new employees, and percentage of supervisors. Three financial performance variables were used: return on assets (ROA), earnings per share (EPS), and net profit after tax (NP). The results showed: (1) Training hours were positively related to financial performance: According to Bushnell (1990), the effect of training could reflect on the rate of profit, competitiveness, and viability. Improving the adaptability to the environment can strengthen the relationship between employee training and financial performance. (2) Turnover rate is negatively correlated to organizational performance: the higher the employee turnover rate, the higher the company’s cost related to financial performance. (3) Although this study found negative relationship between percentage of new employee and financial performance, such relationship was not significant. Future research can investigate this in other industries to see new employees’ potential effects on organizational performance. (4) Percentage of supervisors was unable to predict financial performance.
