企业人力资本投资及效益研究

通过分析企业人力资本投资现状和企业人力资本投资环境,发现:企业缺少对人力资本投资效益评估的制度、指标体系、方法,很少开展人力资本投资效益评估的实际工作;人力资本投资模式没有与企业发展所处的阶段、企业自身的特点以及内外部环境密切联系,人力资本投资没有能很好地提高企业的收益。提出:企业人力资本投资规划应根据企业内外环境与企业整体经营战略紧密结合,并阶段性地核算人力资本投资效益,为调控和优化制定下一步工作计划提供信息支持,更好地发挥人力资本投资对企业持续发展的增生作用。

Study on Human Capital Investment and Benefit

By analyzing the present situation environment of enterprise investment in human capital,we found that there is lack of benefit evaluation system in human capital investment about indicators,methods.Also enterprise manager seems not carry out benefit evaluation in human capital investment.As a matter of fact,the pattern of human capital investment is not with the stage of enterprise development.It is not with the enterprise's characteristics as well as the external environment.As a result,human capital investment in enterprise could not well improve earnings.So,it is necessary for enterprise to plan the human capital investment based on both inside and outside of the enterprise environment.Only in this way can the enterprise develop sustainably.