Enterprise Human Capital Investment Finance Research

The arrival of the knowledge economy time has accelerated enterprises to each kind of talented person's demand. The human capital develops the status in the economical growth and the enterprise to be day by day remarkable. More and more enterprises realize: Under the market economy condition, the key of enterprise's competition is talented person's competition. Setting up human capital investment idea and strengthening the human capital investment is unceasingly the fountainhead which the enterprises develop continually is at. Therefore, enterprises must strengthen the human capital investment, practically grasp the direction and key of the human capital investment, complied with the new tendency of the human capital investment development, thus gains the high benefit of human capital investment repayment.But looked from the present research scope, the human capital investment main body mainly limits to the country and individual, and the research of the enterprise took the human capital investment as main body aspect appears relatively weakly. The research scope mainly is restricted in the training investment by enterprise, human capital value appraisal as well as human capital and physical resource capital benefit division and so on. Also still not saw the research literature for the system enterprise human capital investment finance at present. Therefore, carried out the enterprise human capital investment research thoroughly, discussed and constructs the enterprise human capital investment finance theory frame and method system, this dissertation have the significant theory significance and the guiding sense to the reality.This dissertation tight encompassment the similarities and differences of the human capital investment and the physical resource capital investment to conduct the enterprise human capital investment finance research. Follow the above analytical structure,The basic structure and concept is arranged as follows: Chapter 1 is the introduction, mainly analyzes the goal and the significance. Then international and the domestic background of the human capital theory divide into three big stages: human capital investment thought in the classical political economy, in the modern and in the present age. Simultaneously proposed the research technique, the portal frame construction as well as the characteristic, finally has pointed out insufficiency and the future research direction of this dissertation.Chapter 2 is foundation of this dissertation, has carried on the enterprise human capital investment basic analysis. First has carried on the human capital and the physical resource capital, the human capital investment and the physical resource capital investment comparison. Next, induced the enterprise human capital investment content, the goal, the structure, the investment significance and the basic way.Chapter 3 is the enterprise human capital investment risk and the benefit analysis, including the enterprise human capital investment risk cause and the risk. This chapter has carried on the classified elaboration to the human capital investment risk from the environment risk and the management risk two aspects. In this foundation, elaborated the enterprise human capital investment risk control countermeasure. In addition, elaborated the benefit characteristic and the content of the enterprise human capital investment and the enhancement investment benefit measures.Chapter 4 is the decision analysis method of the enterprise human capital investment. First divides into two big kinds: the qualitative analysis method and the quantitative analysis method. Qualitative analysis method including empirical formula law, decision tree law, human capital investment analytic method based on technological innovation strategy, human resources map law, value chain analytic method and so on. The quantitative analysis method divides into the non-discount target analytic method and the discount target analytic method. Non-discount target including recycling period law, accountant net income law, cost income analytic method; the discount target including only is presently worth the law, the current value exponential method, the content return rate law. In addition, has carried on the human capital investment cash current capacity analysis, as the foundation to the data preparation of the discount target computation. Chapter 5 is new tendency of the enterprise human capital investment development. Along with the knowledge economy development, the human capital investment development new tendency including the human capital investment cooperation, the new technology in the human capital investment utilization, the establishment study organization as well as the merger of the human capital investment and the acquisition unifies and so on.This dissertation in the concrete research technique utilization, the deference induces and deducts the principle which, the history and logic unify, by the standard research and the qualitative analysis primarily. Uses the standard research and the real diagnosis research unifies the method which as well as the qualitative analysis and the quantitative analysis unify. This dissertation utilizes as far as possible has the authority and the reliable literature material, meanwhile has absorbed some newest research results.Looks over the full text, this dissertation has following characteristic:1. In the research and the writing process, take the dialectical materialism and the science development view as the instruction. In the dissertation the research technique which about the enterprise human capital investment content, the structure, the risk and the risk control analysis as well as enterprise human capital investment aspects and so on decision analysis all manifests relates mutually. Simultaneously pays great attention to the research results and devotes to the system induction and the development innovation.2. Compared with the physical resource capital investment, dissertation has carried on the system analysis from the enterprise stratification plane to the human capital investment. The enterprise human capital investment includes maintaining use investment,recruitment and introducing investment,motivation and constrain investment,training investment,deploy investment. Subsequently has analyzed the enterprise human capital investment goal, the risk and the benefit, and constructed the qualitative and the quota decision analysis method system.3. When analysis the risk cause about the enterprise human capital investment, thought whether the enterprise human capital investment risk existed, the basic reason does lie in the people to know correctly, the use and the guidance to the human capital attribute, carries on the analysis to the human capital attribute is thoroughly the enterprise human capital investment risk control logical basic point, comes up truly from the root the inquisition enterprise human capital investment risk production, and makes every effort by the overall importance judgment to regard the question.4. This dissertation proposed in view of the human capital investment risk concrete aspect corresponding risk control means, thus enable the countermeasure measure which this dissertation proposed to have strong pointed and the feasibility.5. When develops the new tendency research to the enterprise human capital investment, this dissertation has introduced some present hot spot management idea, like human capital investment cooperation, foundation study organization, the merger with the human capital investment and acquisition union and so on.This dissertation chooses the enterprise human capital investment is the source in studies as the research content in the graduate student to the human capital investment aspect attention. The dissertation although is only exploring, but has certain innovation in some aspects: (1) has carried on a more systematic analysis from the human capital investment and the physical resource capital investment comparison angle to the enterprise human capital investment; (2) aimed at the enterprise human capital investment risk each aspect to propose corresponded the risk control method and the measure, made every effort to make breakthrough in the research angle of view.Because Our country Enterprise human capital investment research just started, simultaneously the author level was limited, therefore this dissertation lacked the relative consummation to the quantitative analysis, the decision analysis target construction was not also comprehensive, the viewpoint insufficiently was also mature, the research was not also thorough, this dissertation only offered a few ordinary introductory remarks so that others may offer their valuable ideas to one, waited for myself as well as our country's theory and the practice workers to make the further discussion in later research.