人是社会经济发展中最有创造力的因素,是企业价值增长的源泉。人力资产是现代企业最宝贵的财富,重视和研究人力资产投资是社会进步的必然。正确进行人力资产投资,是优化企业人力资源结构、充分发挥人力资产使用效益、提高企业竞争能力的前提条件。但总的来看,我国对人力资产的研究多集中在宏观层 People are the most creative factor in the social and economic development and the source of the enterprise value growth. Human assets are the most valuable asset of modern enterprises. It is an inevitable result of social progress to pay attention to and study human capital investment. Correctly investing in human resources is a prerequisite for optimizing the human resources structure of an enterprise, giving full play to the efficiency of using human assets and enhancing the competitiveness of enterprises. However, on the whole, most studies on human assets in China focus on the macro level