人力资产投资

试论人力资产投资与管理

On Investment and Administration of Human Resources

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

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 .

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 .

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 .

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 .

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 .