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人力资本包括个人的健康、知识、能力、经验等与人相关联的因素。我国在人力资本方面进行了一系列相关的改革与尝试,目前正由人事管理阶段逐步向人力资源管理阶段过渡,要实现真正意义上的人力资本开发与管理,还有很长的路要走。几乎所有与组织相关的工作相互依赖性都很强,存在绩效指标难以量化和分解等特殊性,这决定了在人力资本绩效考核理论与实践上需要进一步探索,从而有效提高管理的效率和实施的效果。
Human capital includes personal factors such as health, knowledge, ability, experience, and others. China has carried out a series of related reforms and attempts in the area of human capital. At present, it is moving from a personnel management stage to a human resources management stage, and there is still a long way to go before real human capital development and management can be realized. Almost all the interdependencies of organization-related work are strong, and there are some peculiarities such as difficult to quantify and decompose performance indicators, which determine the need to further explore the theory and practice of human capital performance appraisal in order to effectively improve the efficiency and implementation of management effect.