企业人力资本经营是指企业在发展过程中以人力资本为核心的经营活动。美国证券交易委员会最近表示，未来将要求企业在年度报告中加上企业对智慧资本（人力资本）的衡量报告。随着这个趋势而来的问题是：企业如何开发、衡量、管理对公司未来获利能力起举足轻重的人力资本？在企 Business human capital management refers to the business in the development process of human capital as the core business activities. The U.S. Securities and Exchange Commission recently said it will require companies to include in their annual reports a firm's measurement of the value of intellectual capital (human capital). With this trend comes the question is: how to develop, measure and manage the human capital that plays a decisive role in the future profitability of the company? In the business