Research On Human Capital Education Investment Of Enterprise

Human capital theory was created due to researches on the reasons of economic growth, and then the researches on human capital investment have gained more and more attentions. Unfortunately, most of researches on human capital investment were based on macroeconomic aspects, and less focused on microeconomic viewpoints of enterprise. Even the researches from microeconomic aspects mainly focused on the evaluation of human capital value, less on enterprise yield. Under this situation, this dissertation systematically analyzes and studies human capital education investment based on two aspects of economics and management from the angle of enterprise, attempts to further enrich this theory system, and provides decision-making methodology for human capital education investment of enterprise. The main work and achievements of this dissertation are listed as the following:1. The concept of human capital education investment of enterprise is summarized after systematically analyzing related human capital theory. And the objects, means, approaches, demands and operation of education investment are analyzed and the basic theory system of human capital education investment of enterprise is constructed initially.2. Two aspects of human capital education investment evaluation such as income measurable with the utility of money and income unmeasurable with the utility of money are chosen to be the contents of this dissertation after analyzing the cost and income of human capital education investment of enterprise, and also the evaluation system of human capital education investment of enterprise is set up.3. The discount analysis method of the evaluation of human capital education investment whose income is measurable with the utility of money is discussed, and the interaction among evaluation parameters such as net current value, net annual value, inner yield and net current value rate and how to choose them for use are studied, based on the introduction of capital time value and equivalence exchange principle.4. The risk analysis technology of human capital education investment of enterprise is summarized as risk adjusted discount rate method, strategy tree method and probability analysis method. Then MonteCarlo method is applied to evaluate employee performance exertion risk of human capital education investment of enterprise. And this provides a method to strengthen the ability of uncertain measuring of human capital education investment evaluation.5. The evaluation parameter system of human capital education investment whose income is unmeasurable with the utility of money is set up based on different staff type. The Analytic Network Process is applied to solve the problem of evaluation of the weights of various parameters for human capital education investment whose income is unmeasurable with the utility of money, which provides a scientific evaluation method for this type of human capital education investment of enterprise.6. The optimized selection and combination of project strategy for human capital education investment is investigated based on mutex relationship, independent relationship and mixture relationship, and the universal Weingartner programming method is discussed under the situation of much complicate relationship among education investment project strategies. And the improved ratio indicator ordering method is used to solve the Lorie-Sametz problem, which simplifies the algorithm and also solves the problem which could not get the optimized solution under the condition of capital restricted segmentation.