Study On Evaluation Of Enterprise's Human Capital Investment Benefit

The competition between countries and between enterprises is competition on human capital and human capital investment in the final analysis. China's entry into WTO means that our country's enterprises will confront more serious challenges than before. However, human capital of China is barren and the enterprises' human capital investment is inadequate, which have strongly influenced the competitive force of our country's enterprises. The main bottleneck of the enterprises' inadequate human capital investment and low efficiency is the evaluation of enterprise's human capital investment benefit. Therefore, the study on evaluation of enterprise's human capital investment benefit is very important.This paper gives some researches on the evaluation of human capital investment benefit from enterprise's perspective: (l)at first defines human capital and then studies the implication, features, classification, ways and significance of enterprise's human capital investment, especially makes game analysis on enterprise's human capital investment; (2)analyses the cost and revenue of enterprise's human capital investment, separates the benefit of human capital investment and material capital investment; (3)studies the evaluation model of enterprise's human capital investment benefit and constructs two models: one's index is net present value(NPV), the other's index is internal rate of return(IRR).