人力资本成本

对我国公共部门人力资本成本的思考

Analysis on Human Capital Cost of Public Sectors in China

经营者报酬确定的依据有：经营者的人力资本成本；人力资本与人力资本成本管理会计息息相关。

The references that make sure of managers ' recompense are : the human capital cost ofmanagers ;

在研究企业人力资本成本评价及其计量方法、人力资本价值及计量评价方法的基础上构建企业人力资本价值计量和评价模式。

On the basis of studying the evaluation and computation methods of enterprise human capital cost and the evaluation and computation methods of enterprise human capital value , the mode of the evaluation and computation methods of enterprise human capital value is built .

三是提高了RD人才的实际工资水平，降低了企业投资RD人力资本的成本支出，从而提高了RD人力资本的供给和需求。

Third , tax incentive policy stimulates the supply and demand of enterprise 's R D personnel through increasing the actual wage level of R D personnel and reducing the capital cost of enterprise 's R D personnel .

高等教育阶段人力资本投资成本收益分析

Human Capital Investment Cost-Benefit Analysis at Higher Education Stage

通过人才优化组合，达到人力资本低成本扩张。

Through the optimization of talents structure , the cost of human resources extension can be lowered .

在跨国企业人力资本投资成本与收益分析的基础上，提出了投资的决策模型与判定准则。

On the basis of cost and income analysis of human capital investment , the paper advances a decisive model and determinate criterions .

回答了如何确定和计算大学人力资本投资成本以及成本收益率、如何才能提高大学投资的效率和资源配置效益以及怎样构建和完善合理、公平的分担机制的问题。

How could we improve the efficiency of university investment and resource distribution benefit ? Through what kind of way can we set up and improve a fair and rational cost-sharing system ?

高新技术企业的人力资本融资成本包括招聘成本、固定薪酬成本和激励成本三部分，以固定薪酬成本和激励成本为主，用人力资本融资成本率进行计量。

The costs of human capital financing in high-tech enterprise include recruiting cost , fixed salary cost and inspiring cost . It can measured by financing cost rate and evaluated by four index .

在全球普遍出现高等教育财政困难的背景下，各国政府都在将大学人力资本投资成本转移到个体和私立单位，积极建立大学人力资本投资成本分担机制。

Under the background of worldly higher education financial crisis , nearly all the governments are transferring the human capital investment cost of university to the individual and private unit , and establishing university human capital cost-sharing system .

第六章将文章的研究内容进行扩展，阐述有利于同类型企业提高人力资本投资成本效益的普遍性的措施，对整篇文章作以总结。

Chapter 6 develops the research contents of the article . It states the measures which are propitious to improve the profits of the investment in human capital for the same type enterprise . At the end , it concludes the whole article .

公职人员的一揽子报酬应该等价于人力资本投资成本，以及对社会资本变现限制的补偿。具体薪酬标准还受到岗位供需情况，薪酬政策目标，财政状况等因素的影响而浮动。

The total award to civil servants is equal to the average investment of human capital and the return for the restrained social capital . The practical design of compensations is also influenced by the factors as job supply and demand , policy target and fiscal situation .

通过对人力资本投资成本的分析，将聘用期视为投资回收期，建立了净现值模型，并给出了一个实例，为聘用单位确定聘用期提供了一种适用的方法。

Through analyzing the human capital investment cost , this paper establishes the net present value model that taking the period of employment as the payback period , and provides a suitable method for the employing units to determine the period of employment by using an actual example .

与进入壁垒类似，证券产业的经济性退出壁垒也具有虚拟经济特殊性，表现在沉淀成本主要是无形资产的损失、人力资本转移成本在退出壁垒中占比更大，等等。

Similar to entry barrier , the economic exit barrier of security industry also has particularities as virtual economy . For example , the sunk costs , mainly composed by the loss of intangible asset and transition cost of human resource , occupy bigger proportion in the exit barrier .

饭店人力资本投资的成本收益分析

A cost-profit view on the human capital investment of hotels

人力资本投资和成本分担理论的认可；

The acceptance of the theories of human capital and cost share ;

劳动力价值、人力资本与交易成本

Labor Value , Human Capital and Transaction Cost

人力资本投资的成本收益及定价研究对西部地区人力资本定价的实证分析

The Research on the Cost Profit Pricing of Human Capital Investment Evidential Analysis on Human Capital Pricing in Western Region

如何对员工培训的效果进行评估，如何计算人力资本投资的成本与收益，已成为人力资源管理的一个重要课题。

How to calculate and evaluate the cost and earning of the manpower investment has been an important question of human resource management .

着重分析了企业人力资本投资的成本与收益，对企业人力资本投资与物力资本投资作了效益分割；

Analyses the cost and revenue of enterprise 's human capital investment , separates the benefit of human capital investment and material capital investment ;

注重学习型企业人力资本的薪酬成本分析，制定适合学习型企业人力资本的薪酬管理制度，是创建学习型企业必须面对的重要课题。

Paying attention to the compensation cost analysis of human capital and setting up the proper compensation management system of human capital are critical subjects in establishing a learning-type corporation .

知识经济以前，由于人力资本的沉淀成本可以忽略，而物质资本的沉淀成本存在，企业的权威关系是物质资本所有者拥有权威。

Before the knowledge economy , the authoritative relation of enterprises is owned by the material capital owner , as the suck costs of human capital could be neglected and the suck costs of human capital can exit .

由于税收主要以资金形式影响技术进步，因此，本文在分析税收与企业技术进步的关系中，使用设备折旧成本、人力资本、资金成本的分类方法。

Since tax mainly influences technological progress capital , the capital category this paper use is deprecation , manpower capital , and fund cost . The income forms of technological progress of independent development are sales revenue and royalty payment .

然而如何对企业员工教育培训效果进行评估，计算人力资本投资的成本和收益，一直是企业人力资源开发工作中尚未解决的一个重要课题。

However , how to assess the effect of education and training to the employees and calculate the cost and earnings of investment in human capital , has been an important issue which yet resolved in the human resources development .

研究企业人力资本投资的成本效益可以有效提高企业人力资本投资为企业带来的收益，为企业制定合理、有效的人力资本投资计划提供依据。

It is useful to analyze the cost benefits of the investment in human capital , which could help improve the utility of this investment efficiently and bring profits for the enterprise . The analysis could provide the evidence for drawing up the investment plan reasonably and efficiently .

论军事人力资本教育投资的成本分摊

Cost sharing of the educational investment of military manpower capital

同时，伦理也具有重要的经济价值，它可以增值人力资本，降低交易成本，创造合作效益等。

Meanwhile , with important economic value , morality can increase the valve of manpower capital , reduce cost in transaction and create cooperative benefit .

从研究生教育的属性、人力资本理论和教育成本分担理论的视角来看，实行研究生教育收费是符合教育发展规律的。

From the attribute of graduate education , manpower capital theory and educational cost share theory , implementing graduate tuition charges accords with the rule of educational development .

人力资本与人力资本成本管理会计息息相关。城市土地市场的发育程度和发展状况与政府行为息息相关。

There is a close relationship between human capital and cost management accounting of human capital . The growth degree and condition of the urban land market has close relations with the government behavior .

本文认为，从人力资本理论、教育成本分担理论以及比较效益理论的视角来看，对研究生教育实行收费符合研究生教育发展的基本规律。

This text tells us , from the viewpoint of human capital theory , education cost recovery theory and comparison profit theory , to charge for graduate education conform to the basic law of graduate education development .