| 摘要: |
| 人力资本的投资可根据当时的利息率计算贴现值的方法进行决策。若需要用于投资的资本小于用期望收益算出的贴现值,则进行人力资本投资则为明智的选择。加大对人力资本的投资力度、人力资本的合理有效的组合和采取激励政策和规则可以规避人力资本投资风险。人力资本投资的的载体为具有主观能动性的人。要想投资取得成功,除了借助经济学方法做出正确的投资选择外还要充分调动被投资者——“人”的主观能动性。 |
| 关键词: 人力资本 贴现 投资 风险规避 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Cost earnings,risk avoidance and human capital investment |
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CHEN Yang; ZHOU Ting
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| Abstract: |
| The human capital investment can be decided by the method using real time interest rate to calculate discount value.If the capital which is needed to invest is smaller than discount value which is used as expected earnings,the investment in human capital is clever.Human capital investment risk can be avoided by enlarging human capital investment,rational and effective combination of human capital and incentive policy and regulations.The carrier of human capital investment is human beings who have subjective initiative.If the investment is wanted to be successful,economic methods should be used to make correct investment choices and the persons including their subjective initiative who are cultivated by the investment should be sufficiently made use of. |
| Key words: human capital discount investment risk avoidance |
