浅析人力资源成本

Analysis of Human Resource Cost

本文在人力资本产权理论的基础上,进一步说明人作为人力资本的所有者,要把自己拥有的人力资本投入到企业中,以获取自己满意的投资收益。所以,从人自身的角度来看,人将自己拥有的人力资本投入到企业中而对该企业做的一项投资,与企业提供的物资资本相结合,创造出剩余价值,从而达到自身利益最大化和企业利益最大化,促进社会财富的增长。本文从这个角度上来分析人力资本成本的确认。

On the basis of the theory of human capital, this article further illustrate that as the owner of human capital, the person invests own human capital into the enterprise to get satisfied return. Therefore, from the perspective of the person himself, the person invests his own human capital into the enterprise. So human capital become an investment to the enterprise. Human capital combine with material of capital that the enterprise provide to create surplus value, so as to achieve maximization of their own interests and maximization of enterprise interests, and to promote the growth of social wealth. This article analyzes the confirmation of human capital cost from this perspective.