论企业人力资本投资与风险防范
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摘要
在知识经济发展的今天，企业的管理者开始意识到人是企业最重要的资源，招聘到人才、激励好人才，将会给企业带来巨大的财富。要使企业的人力资源真正转换为人力资本，并发挥出最好效用，企业管理者必须了解人力资本的特性，把握人力资本投资的方向和方法，并做好风险防范工作。在现代人力资本理论研究中，大量的统计数据已经证明了人力资本投资所形成的人力资本的积累和增长对国家及企业经济增长的重要推动作用。所以人力资本管理在现代企业管理中的地位越来越重要，理论界以及企业管理者开始利用经济学的视角，根据人力资本的特点分析人力资本投资。
由于人力资本投资的不确定性和长期性，使得人力资本投资的风险较大，其主要的风险有人职匹配风险、人才外流风险，激励政策风险、职业操守风险和技术变化风险等等。针对这些风险，企业应通过以下几个方面的工作进行防范：首先在进行人员招聘时要认真进行工作分析，深入了解工作的内容与特点；其次是做好人员测评工作，准确把握应聘者和员工的各方面情况，尽可能做到人职匹配，将人力资源进行最优化配置；还应该从人本管理的角度出发，做好员工职业生涯规划，员工服务以及企业文化建设；完善企业激励和约束机制。企业在进行人力资本投资时，不能因急需人才而盲目进行，应当做好人力资本投资的战略规划以及前期的准备、分析和持续性的投资工作，这样才能规避风险，取得较高的投资回报率。
Nowadays, the company management has realized that the employees are the most important asset in their business. If the company recruited the right persons, and also give them effective motivation, they will perform good results and better future to the company. To transform the Human Resources to Human capital, and bring it into play good roles, the company management must understand the characteristics of Human Capital and know how to do Human Capital Investment, and also need to do many works and use effective methods to prevent the risks of Human capital investment.
A lot of statistics data has showed that human capital investment and the accumulation of human capital are the key factors to the economic increase in many countries and companies. Now the human capital investment becomes more important in the human resource management even than before. Company management begins to analyze the human capital investment by using the economic knowledge.
Because of the human capital investment is a long term as well as uncertain investment, so it is more risky than other similar investments. There are several main risks: the first is the mismatching of job position with employee; the second
is key person resignation; the third is improper motivation strategy, the 4th is the risk of employee dishonesty and immorality; the last one is the change of market environment, Government policies and new technologies. Based on the above mentioned situations, right measures must be made to reduce the risks: first of all, we should well plan the Human Capital Investment strategy, emphasize the job analysis, well test and evaluate the candidates and employees, so as to match the job with proper person; Secondly, we should work with the individuals employee to do the staff career development plan; Strengthen staff service and build up company culture. Finally, we should set up effective motivation plan, improve employment contract and restricted conditions management according to the company policy.
In this paper, we will analyze the human capital risks and the measures of how to prevent the risks in more details.
由于人力资本投资的不确定性和长期性，使得人力资本投资的风险较大，其主要的风险有人职匹配风险、人才外流风险，激励政策风险、职业操守风险和技术变化风险等等。针对这些风险，企业应通过以下几个方面的工作进行防范：首先在进行人员招聘时要认真进行工作分析，深入了解工作的内容与特点；其次是做好人员测评工作，准确把握应聘者和员工的各方面情况，尽可能做到人职匹配，将人力资源进行最优化配置；还应该从人本管理的角度出发，做好员工职业生涯规划，员工服务以及企业文化建设；完善企业激励和约束机制。企业在进行人力资本投资时，不能因急需人才而盲目进行，应当做好人力资本投资的战略规划以及前期的准备、分析和持续性的投资工作，这样才能规避风险，取得较高的投资回报率。
Nowadays, the company management has realized that the employees are the most important asset in their business. If the company recruited the right persons, and also give them effective motivation, they will perform good results and better future to the company. To transform the Human Resources to Human capital, and bring it into play good roles, the company management must understand the characteristics of Human Capital and know how to do Human Capital Investment, and also need to do many works and use effective methods to prevent the risks of Human capital investment.
A lot of statistics data has showed that human capital investment and the accumulation of human capital are the key factors to the economic increase in many countries and companies. Now the human capital investment becomes more important in the human resource management even than before. Company management begins to analyze the human capital investment by using the economic knowledge.
Because of the human capital investment is a long term as well as uncertain investment, so it is more risky than other similar investments. There are several main risks: the first is the mismatching of job position with employee; the second
is key person resignation; the third is improper motivation strategy, the 4th is the risk of employee dishonesty and immorality; the last one is the change of market environment, Government policies and new technologies. Based on the above mentioned situations, right measures must be made to reduce the risks: first of all, we should well plan the Human Capital Investment strategy, emphasize the job analysis, well test and evaluate the candidates and employees, so as to match the job with proper person; Secondly, we should work with the individuals employee to do the staff career development plan; Strengthen staff service and build up company culture. Finally, we should set up effective motivation plan, improve employment contract and restricted conditions management according to the company policy.
In this paper, we will analyze the human capital risks and the measures of how to prevent the risks in more details.
引文
[1] Lalonde, Robert J. Evaluating the Econometric Evaluations of Training Programs with Experimental Data. The American Economic Review 1986. 76,
[2] Neumark, David ed. On the Job: Is Long-term Employment a Thing of the Past?New York: Russell Sage Foundation. 2000. 38
[3] William James. A Study in Human Nature. New York: Published by The Modern Library, 1902.
[4] Rosen, S. R. 1982. Taxation and On-the-Job Training Decisions. The Review of Economics and Statistics 64
[5] Jacob Mincer:"Investment in Human Capital and Personal Income Distribution",1958, JPE
[6] Jacob Mincer "On-the-job training : costs, returns, and some implications" Journal of Political Economy Suppl. 1962, 70: 50-79.
[7] Ann P. Bartel:"Training, wage growth, and job performance: evidence from accompany data base" Journal of Labor Economics: 1995,401-425.
[8] 加里·贝克尔．人力资本．北京：北京大学出版社，1987
[9] 何承金．人力资本管理．成都：四川大学出版社，2000．
[10] 余凯成，程文文，陈维政．人力资源管理．大连：大连理工大学出版社，2002．
[11] 张文贤．人力资源会计制度设计．上海：立信会计出版社，1999．
[12] 刘仲文．人力资源价值模式的评价．会计研究．1997，(6)．
[13] 西奥多·舒尔茨．人力投资．北京：华夏出版社，1990．
[14] 西奥多·舒尔茨．论人力资本投资．北京：北京经济学院出版社，1990．
[15] 张文贤．人力资源会计研究．北京：中国财政经济出版社，2002．
[16] 周天勇．劳动与经济增长．上海：上海三联书店、上海人民出版社，1994．
[17] 吴文武等．中国人力资源开发系统论．北京：中国建材工业出版社，1996．
[18] 谌新民，刘善敏．人力资源会计．广州：广东经济出版社，2002．
[19] 亚当·斯密．国民财富的性质和原因的研究．北京：商务印书馆，1981
[20] 弗雷德里克·哈比森．作为国家财富的人力资源．北京：中国发展出版社，1996．
[21] 戴圆晨，姚先国．新经济时代人力资本开发与管理战略．北京：中国劳动社会保障出版社，2001．
[22] 刘苹，陈维政．人力资本的权变激励模式研究．当代财经．2003，(2)．
[23] 冯奎．学习型组织：未来成功企业的模式．广州：广东经济出版社，2000：67．
[24] 加里·贝克尔．人力资本-特别是关于教育的理论与经验分析．北京：北京大学出版社，1987．
[25] 阿尔弗雷德·马歇尔．经济学原理上卷．北京：商务印书馆，1983．
[26] 裴劲松．人力资本投资方式．中国人力资源开发．2001，4(23)．
[27] 谢蔼，袁论渠．HRM发展历史和未来趋势．中国人力资源开发．2001，4(23)．
[28] 谢奕，林玳玳．人力资本理论的形成与发展．中国人力资源开发，2001，2(21)．
[29]．范海燕．人力如何真正成为资源．中外管理，2001，2(98)．
[30] 赵玉勤．知识经济条件下的人力资本问题研究．武汉：湖北科学技术出版社，2002．
[31] 万瑞嘉华经济研究中心．WTO后企业人力资源管理策略与务实．北京：对外经济贸易大学出版社，2002．
[32] 刘正周．管理激励．上海：上海财经大学出版社，2001．
[33] 国家统计局2000年全国第五次全国人口普查公报，2001年5月15日颁布．
[34] 陈宗胜著．新发展经济学：回顾与展望．北京：中国发展出版社，1996．
[35] 陈企华，孙科炎．怎样留住人才．北京：中华工商联合出版社，2002．
[36] 侨德．人力资源管理新档案．香港：香港经要文化出版有限公司，2001．
[37] 万力．人力资源新档案．北京：民主与建设出版社，2002．
[38] BA核心课程编译组．人力资源管理．台北：台北读品文化事业有限公司，1991．
[39] 杨旭华，王新超．卓越人力保证技术．广州：广东经济出版社，2003．
[2] Neumark, David ed. On the Job: Is Long-term Employment a Thing of the Past?New York: Russell Sage Foundation. 2000. 38
[3] William James. A Study in Human Nature. New York: Published by The Modern Library, 1902.
[4] Rosen, S. R. 1982. Taxation and On-the-Job Training Decisions. The Review of Economics and Statistics 64
[5] Jacob Mincer:"Investment in Human Capital and Personal Income Distribution",1958, JPE
[6] Jacob Mincer "On-the-job training : costs, returns, and some implications" Journal of Political Economy Suppl. 1962, 70: 50-79.
[7] Ann P. Bartel:"Training, wage growth, and job performance: evidence from accompany data base" Journal of Labor Economics: 1995,401-425.
[8] 加里·贝克尔．人力资本．北京：北京大学出版社，1987
[9] 何承金．人力资本管理．成都：四川大学出版社，2000．
[10] 余凯成，程文文，陈维政．人力资源管理．大连：大连理工大学出版社，2002．
[11] 张文贤．人力资源会计制度设计．上海：立信会计出版社，1999．
[12] 刘仲文．人力资源价值模式的评价．会计研究．1997，(6)．
[13] 西奥多·舒尔茨．人力投资．北京：华夏出版社，1990．
[14] 西奥多·舒尔茨．论人力资本投资．北京：北京经济学院出版社，1990．
[15] 张文贤．人力资源会计研究．北京：中国财政经济出版社，2002．
[16] 周天勇．劳动与经济增长．上海：上海三联书店、上海人民出版社，1994．
[17] 吴文武等．中国人力资源开发系统论．北京：中国建材工业出版社，1996．
[18] 谌新民，刘善敏．人力资源会计．广州：广东经济出版社，2002．
[19] 亚当·斯密．国民财富的性质和原因的研究．北京：商务印书馆，1981
[20] 弗雷德里克·哈比森．作为国家财富的人力资源．北京：中国发展出版社，1996．
[21] 戴圆晨，姚先国．新经济时代人力资本开发与管理战略．北京：中国劳动社会保障出版社，2001．
[22] 刘苹，陈维政．人力资本的权变激励模式研究．当代财经．2003，(2)．
[23] 冯奎．学习型组织：未来成功企业的模式．广州：广东经济出版社，2000：67．
[24] 加里·贝克尔．人力资本-特别是关于教育的理论与经验分析．北京：北京大学出版社，1987．
[25] 阿尔弗雷德·马歇尔．经济学原理上卷．北京：商务印书馆，1983．
[26] 裴劲松．人力资本投资方式．中国人力资源开发．2001，4(23)．
[27] 谢蔼，袁论渠．HRM发展历史和未来趋势．中国人力资源开发．2001，4(23)．
[28] 谢奕，林玳玳．人力资本理论的形成与发展．中国人力资源开发，2001，2(21)．
[29]．范海燕．人力如何真正成为资源．中外管理，2001，2(98)．
[30] 赵玉勤．知识经济条件下的人力资本问题研究．武汉：湖北科学技术出版社，2002．
[31] 万瑞嘉华经济研究中心．WTO后企业人力资源管理策略与务实．北京：对外经济贸易大学出版社，2002．
[32] 刘正周．管理激励．上海：上海财经大学出版社，2001．
[33] 国家统计局2000年全国第五次全国人口普查公报，2001年5月15日颁布．
[34] 陈宗胜著．新发展经济学：回顾与展望．北京：中国发展出版社，1996．
[35] 陈企华，孙科炎．怎样留住人才．北京：中华工商联合出版社，2002．
[36] 侨德．人力资源管理新档案．香港：香港经要文化出版有限公司，2001．
[37] 万力．人力资源新档案．北京：民主与建设出版社，2002．
[38] BA核心课程编译组．人力资源管理．台北：台北读品文化事业有限公司，1991．
[39] 杨旭华，王新超．卓越人力保证技术．广州：广东经济出版社，2003．