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目前,我国很多研究都集中在设备、工艺等物质资源投资经济效果的评价方面,而忽视了人才招聘、人才开发等人力资源投资经济效果的评价问题。本文认为人力资源投资与企业改扩建投资在本质上是相似的,人力资源投资经济效果可以采用企业改扩建投资项目评价的“有无”增量法来间接计算和评价。
At present, many researches in our country focus on the evaluation of the economic effects of material resources investment, such as equipment and technology, while neglecting the evaluation of the economic effects of human resources investment, such as talent recruitment and talent development. This paper argues that investment in human resources and business expansion and expansion of investment in essence are similar, the economic effect of investment in human resources can be used to expand the investment project evaluation of enterprises “without ” incremental method to indirectly calculate and evaluate.