人力资产投资
![人力资产投资](../cache/54241.jpg)
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试论人力资产投资与管理
On Investment and Administration of Human Resources
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财务管理亟待加强的一个领域&人力资产投资
Investment in personal assets & one of the most expected advancing fields in financial management
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替代成本包含取得成本和开发成本两部分,可分别界定为递延资产和人力资产投资。
The replacement cost includes the acquisition cost and development cost , which can be termed as the extended assets and investment into human assets .
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人力资产投资是一项风险大、报高的投资,同时也是一项长期未纳入财务管理范围的投资。
The investment in personal assets is one of investments characterized with high risks and high returns , meanwhile it is not included in the financial management for a long time .
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教育经费支出、实际利用外资额、人力资本以及固定资产投资与人均生产总值呈正相关,促进了经济。
There was positively correlated between education budget , actual utilization of foreign capital , human capital , investment in fixed assets and per capita GDP .
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人力资源的取得成本与人力资产的形成和价值均没有关系,不应视之为人力资产投资。
The acquisition cost of human resources is not the least related to the formation and value of human assets . Hence , it is not the investment of human assets .
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开发成本可以内涵性地增大现有人力资本的价值,使用成本则属于企业人力资本再生产的最基本投入,所以开发成本和使用成本具有人力资产投资性质。
The development of the cost will interiorly increase the value of the human capital available , while the use cost is the essential investment of the reproduction of human capitals . Therefore , the development cost and use cost are a sort of investment into human assets .