论文标题:企业人力资本投资分析
The Analysis on Enterprise Human Capital Investment
论文作者
论文导师 廖泉文,论文学位 博士,论文专业 企业管理
论文单位 厦门大学,点击次数 218,论文页数 197页File Size11184K
2006-10-01论文网 http://www.lw23.com/lunwen_4731882/
Human Capital;; Investment Benefit;; Evaluating Method
知识经济环境下,人力资本在企业中起着至关重要的作用,获取企业所需人力资本的企业人力资本投资成为企业投资不可或缺的一项活动。然而,目前理论上对有关企业人力资本投资的研究不多且存在一定程度的局限,实践中企业人力资本投资活动也存在诸多问题。因此,进一步揭示企业人力资本投资活动的内在规律、给企业提供进行人力资本投资的投资分析方法就成为一个既有理论价值、又有实践意义的研究课题。 本文是基于企业的视角,以企业人力资本投资活动作为研究对象,以企业人力资本投资项目的经济效益评价过程作为研究主线索,尝试探讨企业人力资本投资的投资分析方法。内容包括:第一,以人力资本理论为理论基石,从企业角度较为深入地阐述企业人力资本、企业人力资本投资等相关概念的内涵及企业人力资本投资过程中的特点。第二,阐述了企业人力资本投资的经济效益评价体系。先是从投资需求分析入手,接着分析投资供给,而后对企业有能力投资的设计方案进行效益评价与风险分析。 本文对一些基础性问题进行了创新性的处理。例如,在测度问题上,是把企业人力资本看成是一个静态的概念进行分析,而将其动态的含义置于风险中考虑,从而解决了企业人力资本投资分析中人力资本测度的难题;在投资需求分析上,认为可以从人力资本的量和结构方面预测需求,并较详细地阐明企业人力资本结构类型的划分,为企业人力资本投资结构合理性的分析及投资方案的拟定带来了便利;在项目的总投资估算中,把投资分为获取投资与运营投资,为投资方案的成本与收益估算以及经济效益评价奠定了基础;在投资风险分析上,认为是由于风险因素的出现,促使投资方案的不确定因素往不利方向发展,最终影响到投资的预期经济效益,通过对不同类型风险因素的分析,来达到避免或减轻风险;在企业人力资本投资收益分配上,认为应按投资主体对人力资本形成的贡献拥有相应的人力资本所有权,这为投资收益的分割以及投资风险的控制提供了依据。
In the era of knowledge-based economy, the human capital is playing the crucial role in the enterprise, therefore the enterprise human capital investment (EHCI) that gains the human capital for enterprises becomes an indispensable investment for enterprise. At present, however, few theoretical researches on the related EHCI are done and also have their, limitations to a certain degree, and EHCI"s activity often encounter problems in the practice. Therefore further research to unveil the inherent laws of EHCI, and provide the analytical method of human capital investment for enterprise will become a valuable research focus that is of its practical significance. The paper based on the view of enterprises, using EHCI as the research target, using the process of benefit evaluation of EHCI"s project as the main clue, attempts to discuss the analytical method of EHCI. The paper covers the following aspects: Firstly, the paper takes the human capital theory as the theoretical foundation, elaborates the implied meaning of correlative concept about the enterprise human capital and the EHCI, and the characteristics in the process of the EHCI. Secondly, the paper sets forth the evaluating system of the EHCI, which starts with the investment demand . analysis, then followed by analyzing investment supply, and finally evaluating the EHCI"s plan and analyzing its risks. The research has provided some creative ideas for solving some primary problems. For example, in terms of the measurement of the enterprise human capital, the paper analyzes the enterprise human capital with a static concept, and then considers its dynamic meaning in the risk of the EHCI, consequently it solves the measurement problem in the EHCI"s analysis. Concerning demand analysis of the EHCI, the paper indicates that the enterprise may predict the demand from analyzing the quantity and types of the enterprise human capital, and discusses in detail the types of the enterprise human capital, which provides the advantage to analyze the rationality of the EHCI"s types and determine the investment plan. The comprehensive budget of EHCI"s project is divided into acquiring investment budget and operating investment budget, which establishes foundation for estimating cost and income and assessing the EHCI"s benefit. In the investment risk analysis, the paper states that the risk factors lead to the uncertainty of the investment plan that may develop towards the disadvantage direction, which finally affects the anticipated benefit of the EHCI. Through the analysis of the different type of risks, the enterprise can avoid the risk or reduce the influence of the risks on the EHCI"s benefit. Considering the relationship between the investor and the investment income, the paper presents that the human capital property rights should be possessed by investor according to the proportion of their contribution to human capital. This will serve as a criterion to divide the income of the EHCI, and control the risk of the EHCI.
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