摘要：随着公司将大量资金投入信息技术，研究人员和企业界对于信息技术投资价值问题给予越来越多的关注。已有的研究表明，信息技术投资并没有导致公司绩效的提高，存在所谓的信息技术投资“生产率悖论”问题。在影响信息技术价值实现的各种因素中，人力资本的因素是一种非常重要的因素。信息技术投资价值的实现离不开高质量的人力资本相配合。信息资本与人力资本之间的互补性可能对公司绩效产生影响。本文以互补性理论为基础，利用上市公司的财务数据，实证检验了信息资本、人力资本以及二者交互性对公司绩效的影响。

Abstract: With the money increasingly throwing into information technology, researchers and businesses begin to pay more attention to the value of information technology investment. Researches have shown that information technology investment has not lead to higher firm performance, there is a so-called “productivity paradox” problem. Among all factors which may effect realization of information technology investment value, human capital is one of key factors. Information technology investment value should match with high quality human capital. The complementary between information technology capital and human capital may affect firm performance. Based on the complementary theory, the listed company financial data are employed to examine impact of information capital, human capital, and their complementary on the firm performance. Key words: information capital; human capital; complementary; firm performance