Abstracts: choosing 2009-2013 listed corporation large sample data, this paper empirically analyzes the effect of technology capital and human capital on comprehensive performance from multi angles. Full sample displays that technology capital and human capital have obvious positive relationships with short and long performance and mutual substitution is obvious. Sub-sample shows that if enterprise nature and registered regions are different, there are obvious differences in conclusion. Human capital in state-owned enterprise has a significant effect on long term performance, but technology continuous effect is not obvious. Non-state-owned enterprise is the opposite. In addition, in eastern region, human and technology have highest correlation with performance as well as mutual adjusting relationship, the central and west region is weaker. Based on above conclusions, the author finally puts forward some reference suggestions.