高新技术企业人力资本投资财务决策的研究.pdf

Abstract Nowadays, society has entered the era of knowledge economy, human capital will play an increasingly important role in the social and economic development, production and operations management. The rise of high-tech enterprises and the rapid development of high-tech enterprises is a concrete manifestation of the knowledge economy. If the high-tech enterprises is the gateway to enter the to knowledge-based economy, then talent is a key to open the crossings. At present, Competition faced by companies, has changed from capital, costs, the size of competition to the core competitiveness of enterprise which has a high-tech content and intellectual property rights. High-tech enterprise is knowledge and technology intensive enterprises, human capital as the main source of corporate value added, which has the much higher proportion of total capital in the enterprise than traditional business. Therefore, whether you can optimize human capital investment in a reasonable financial decision-making will be the key to the success or failure of high-tech enterprises. On this background, this paper discussed and researched on human capital investment decision-making in high-tech enterprise. However, currently, there are several matters that lie in the financial decision of human capital investments in high-tech enterprises. For an instance, only do on qualitative side, other than quantitative one, and even without the participation of financial department; and most of high-tech enterprises focus much on the post-performance assessment for core technicians and top managers, only few of them do the pre-financial decision on human capital investment. Due to the premature of China human resource market, we cannot make reasonable