人力资产投资从宏观的角度看就是一个国家对教育的投资,就微观而言就是企业对在职职工的培训和知识更新,这是属于人力资源投资会计的范畴,现着眼于细微之处纵深挖掘,从人力资产投资的概念、必要性、投资特点、投资方法就人力资产投资问题作了较为全面深刻的论述,并运用发展的眼光对投资的效益进行了分析与评价。 Human capital investment from a macro point of view is a country’s investment in education, the micro-point is the enterprise training of on-the-job staff and knowledge update, which belongs to the category of human resources investment accounting, now focus on the nuances of deep mining, From the concept, necessity, investment characteristics and investment methods of human capital investment, this paper makes a more comprehensive and profound discussion about the investment of human capital assets, and analyzes and evaluates the benefits of investment by using the development vision.