企业人力资本投资评估指标体系的构建及评估方法的分析研究.pdf

企业人力资本投资评估指标体系的构建及评估方法研究荣婷婷(企业管理) 指导教师:丁浩(教授) 摘要当前,人类面I临着经济时代的变迁,一个以网络化、信息化、数字化、知识化为特征的新的经济时代正向我们走来。人力资本,将成为这种新的经济增长的源泉和根本动力。企业竞争实质上是人才的竞争。企业人力资本投资对提高企业人力资本存量和企业竞争力具有极其重要的作用。投资与企业收益的关系越来越成为人们关注的焦点,如何结合企业实际采用适当的方法对人力资本投资进行评估,并建立起科学的评估指标体系,这就是本文立论的基础。本文的主题是企业人力资本投资评估研究,全文吸收借鉴国内外在人力资本投资理论研究与实践活动等领域中的现有成果,综合运用定性分析与定量分析相结合等具体分析方法,力求全面系统地论述企业人力资本投资评估的基本要点,结合现存的问题,提出评估指标体系的构建方案,并对各种评估方法进行具体的研究。论文首先对人力资本投资的相关基础理论做了简要介绍,并总结了国内外研究现状及存在的主要问题;在此基础上,提出构建人力资本投资评估指标体系的具体思路,建立起指标体系的总体框架,并对指标赋予了相应的权重:最后详细分析了企业人力资本投资评估的方法及实现途径,提出对吸引人才投资、在职教育培训投资、医疗卫生保健投资等三种投资分别进行评估,指出在评估过程中需要注意的问题,并结合实证研究,形成结论。关键词:人力资本,人力资本投资,投资评估,指标体系,评估方法 Establishment oftheindex system ofhuman capital investment ofenterprise and research on theassessment methods RONG Ting-ting(EⅡterpriseManagement) Directed by Professor DING Hao Abstract At present,a new economic era working,informationization, digitalization,knowledgeization as characteristic ing up to mankind. Human capital e the SOIlrce ofthenew economic growth and the fundamental isthetalent。Scompetition infact. ne human capital investment ofthe enterprise has extremely important function in raising the stock of enterprisehuman capital and between human capital investment and enterprise performance es the focus thatpeople pay close attention. Although man hasmade many works inthefield,theestablishment ofthe index systemofhuman capital investment ofenterprise andresearch ontheassessment methods isstillrare,where isthisthesis starts. rn他theme of this text isassessment ofhuman capital investment of textabsorbsand draws lessons from theexisting achievement in suchfieldsas thecapitalinvestment theoretical researchandpracticalactivity of abroad and domestic etc.,concrete analytical method of using qualitative bined withquantitative analysissynthetically etc.,strive todescribe thebasic main point ofassessment ofhuman capital investment ofenterprise overall and systemafically,put forward the assessment bined w