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企业人力资本投资收益与风险研究
引用本文:陈树文,李晓尘,姜海.企业人力资本投资收益与风险研究[J].大连理工大学学报(社会科学版),2010,31(1).
作者姓名:陈树文  李晓尘  姜海
作者单位:大连理工大学,管理学院,辽宁,大连,116024
摘    要:人力资本是企业获得竞争优势的源泉,人力资本的获得和积累需要企业进行人力资本投资。由于人力资本的特性决定了人力资本投资必然存在一定风险,因此文章通过对企业人力资本投资的成本分摊分析,认为企业与员工都不可能独自承担投资成本,而最理性的选择是双方共同分摊人力资本投资成本,并对规避人力资本投资风险提出了相应对策。

关 键 词:人力资本  在职培训  人力资本投资  成本分摊  风险规避

Research on Enterprise Human Capital Investment Income and Risk
CHEN Shu-wen,LI Xiao-chen,JIANG Hai.Research on Enterprise Human Capital Investment Income and Risk[J].Journal of Dalian University of Technology(Social Sciences),2010,31(1).
Authors:CHEN Shu-wen  LI Xiao-chen  JIANG Hai
Institution:School of Management;Dalian University of Technology;Dalian 116024;China
Abstract:Human capital is the source of corporate competitive advantage,and human capital's acquisition and accumulation needs investment from enterprises.Owing to the characteristics of human capital there must be some risks in the human capital investment.The article,on the basis of cost-sharing analysis of enterprise human capital investment,indicates that the business and employees can not afford investment costs on their own,and the most rational choice is mutual share.To avoid the risk of human capital investm...
Keywords:human capital  in-service training  human capital investment  cost-sharing  risk aversion  
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