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分析了企业环境下的人力资本投资成本,根据企业人力资本投资的基本要素,认为人力资本投资决策的基本依据是人力资本需求。据此,提出了一般决策方法和依据模型决策的方法,并结合企业发展战略、人力资本投资与物质资本投资的关系以及人力资本投资的管理与运营提出了企业进行人力资本投资决策的建议。
The paper analyzes the investment cost of human capital in the enterprise environment. According to the basic elements of the human capital investment of the enterprise, the basic basis of human capital investment decision is the demand of human capital. Accordingly, the general decision-making method and the method based on the model decision-making are put forward, and the suggestions that the enterprise makes the human capital investment decision are proposed according to the enterprise development strategy, the relationship between the human capital investment and the material capital investment and the management and operation of the human capital investment.