Analysis Of Revenue Of Human Capital Investment Of Enterprises And Empirical Study

With the advent of the knowledge economy age, the human capital investment of enterprises has received more and more attention. However, solutions to problems on how to measure the revenue, evaluate the effect and evade the risk of human capital investment of enterprises haven't been found. At present, more stresses are laid on the exploration into the theory and methods in the domestic researches, than the analysis and research on the revenue of human capital investment from the aspect of enterprises. Therefore, it is of theoretical importance and practical value to conduct research into revenue of human capital of enterprises.This thesis makes a brief of the foundation and development of human capital investment theory, analyzes the internal relationship of physical capital investment, human capital investment and the revenue of enterprises, constructs the related model; discusses the influence of subject and object construction of human capital investment on the enterprise revenue, constructs a subject structure model of the human capital investment of enterprise, analyzes the interaction between physical capital investment and human capital investment and the influence of these two capital structures on the enterprise revenues. On the basis of making normative analysis of the investment behavior and investment revenues of human capital investment of enterprise and constructing the related models, this thesis attempts to construct a measurement model of enterprise human investment cost, a revenue measurement model and the evaluation indices of enterprise human investment revenue. In addition, this thesis puts emphasis on the analysis of lack in human capital investment and revenue management of China's state-own enterprises, proposes the countermeasures to improve the actuality of human capital investment of state-own enterprises in an exploratory way. Finally, this thesis makes an overall analysis of the relationship among human capital investment, physical capital investment, and the revenue of enterprise by resorting to the relevant and regression analysis, and validates the conclusion that the revenue of human capital investment exceeds the revenue of physical capital investment. Meanwhile, this thesis conducts a case study on the revenue of human capital investment, makes comments on and puts forward suggestions on the issues existing in the human capital investment of the enterprise in question.