人力资本投资和收益问题初探

A Probe into the Issues about the Investment and Return of Human Capital

美国等发达国家的企业近几十年来，研究调整的是两种资本之间的关系：一种是出资人的货币资本，另一种则是人力资本。入世后，国内外企业间的投资、合资日益频繁，我们必须改变已固定了的思维模式，从我国的实际出发，树立人力资本投资和收益的意识，并在实践中加以应用。

Enterprises in the United States and some other developed countries have engaged themselves in examining and adjusting the relationship between two kinds of capitals in the past decade,namely the relationship between the money capital of the investors and the human resources capital. With China's entry of WTO,multinational investment and cooperation will surely become more and more frequent in our country. So we must renew our fixed old - fashioned ideas,and keep aware of the investment and return of human resources capital. Also we should try to put it into practical use according to the concrete reality of our country.