摘要:21世纪的经济竞争说到底是人才的竞争。企业作为以盈利为目的的经济组织，已经开始意识到人才是公司最重要的资源。因此许多企业开始把人力资本投资作为企业生存发展的一项重要策略。但是，中国企业目前人力资本投资现状不容乐观。本文首先阐释了人力资本投资的相关概念和特征。其次，揭示国内一般企业人力资本投资活动的现状，从思想、技术指出存在的问题，文中提出的可行性建议是：如果国内企业可以采取强化科学投资、完善培训制度、健全投资机制的措施，那么人力资本投资的回报率一定相当可观。本论文还结合了具体案例——普华永道人力资本的现状及解决方案来提高其投资效率。本研究在一定程度上深化了企业对人力资本投资的认识，对企业共同努力增长国民人力资本有一定意义。

关键词：企业；人力资本；人力资本投资；措施和建议

Abstract:21 century of economic competition after all is talent competition. Enterprise as a profit for the purpose of economic organizations, have begun to recognize talent is the most important resource of the company. So many enterprise began to put the human capital investment of the enterprise's development as an important strategy. But, China enterprise at present the human capital investment situation is not optimistic. This paper first explains the human capital investment related concepts and characteristics. Second, reveals the domestic general enterprise human capital investment activities of the present situation, from ideas, technical points out existing problems, this paper puts forward the feasible suggestion is: if the domestic enterprise can take to strengthen scientific investment, perfect training system and improve the investment mechanism of measures, so human capital return rate of investment must be significant. This paper combines the concrete cases-PWC human capital and the status of solutions to improve its investment efficiency. This study in a certain extent deepened the enterprise on the human capital investment of understanding, the joint efforts of the enterprise growth national human capital has certain significance. 

Key words:Enterprise;Human capital;Human capital investment; Measures and suggestions