摘要
人力资产投资是一项风险大、回报高的投资 ,同时也是一项长期未纳入财务管理范围的投资。许多企事业单位都设有教育部门 ,每年都有大量的资金用于职工教育 ,但却很少有人意识到这也是一项存在着巨大投资风险的投资。
The investment in personal assets is one of investments characterized with high risks and high returns, meanwhile it is not included in the financial management for a long time. Many units (the institutions and enterprises) have the education departments and spend a large sum of money on the education of staffs every year, but few realize it is one of the investments of high risks.
出处
《西北轻工业学院学报》
2001年第1期89-91,共3页
Journal of Northwest University of Light Industry
关键词
财务管理
人力资产投资
现金流量
风险
分析
控制
企业管理
financial management
investment in personal assets
circulation of money
risk
analyse
control
