预算硬约束、人力资本回报与人力资本管理战略——一个逻辑框架

The New Budget, Human Capital Return and Strategy of Human Capital Management: A Logic Framework

新预算法于2015年1月1日开始实施,强化预算硬约束成为其重要战略思想。文章结合新预算法实施的现实背景,提出预算硬约束能够提高人力资本回报的重要观点,并分析了两者之间的逻辑性,进而构建出人力资源管理战略。研究认为,预算硬约束对于提高人力资本回报,更好实现人力资本管理战略目标,具有重要现实意义,因此,弱化预算软约束,是政府与企业需要重点思考的一个课题。

The new budget law has put into effect in January 1, 2015 which indicated an important strategic thinking: strengthening the hard budget constraint. This paper put forward the important viewpoint that the hard budget constraint could improve the return of human capital and analyzed the logic relation between hard budget constraint and return of human capital return. Then this paper constructed some strategies of human resource management. It had come to a conclusion that the hard budget constraint has important practical significance in improving the human capital return, so it has important practical significance to realize the strategic target of human capital management.