Abstract: 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