构建企业人力资本投资效益指标体系初探

First Exploration on Establishing Enterprise Index System of Human Capital Investment

由于人力资本投资除可获得其自身投资报酬外 ,它还具有投资效益的多样性、外部性、间接性、滞后性的特征 ,因此对企业人力资本投资效益用单一的投资效益指标来进行定量描述和综合评价是不可取的。我们要进行系统、客观地描述和评价企业人力资本投资 ,就必须建立一套科学的人力资本投资效益指标体系。

Besides the return on investment, human capital investment also features the various, external, indirect and back-forward efficiency of investment; hence, it is unavailable to judge the quantum of the efficiency and access it comprehensively by a plain index of investment efficiency. Only by establishing a set of scientific index system on investment efficiency of human resources can we estimate the human capital investment of enterprises systematically and subjectively.