A Study On Enterprise Humane Capital Investment Risk

With the approach of the century characterized with vehemence of talents competence and tendency of globalization, it has great theory and praxis significance for Chinese academe to research the theory of enterprises'humane capital investment control deeply and systematically when China that is not developed confronts more severe risks. The thesis is to establish systematical and perfect rate index and warning method of humane capital investment and management risk which is the important approach of preventive control and enterprises'humane capital risk auditing which is the important approach of aferwards control because of the condition of focusing on the process control of enterprises'humane capital investment risk in Chinese academe. As well , the thesis provides and demonstrates that the enterprises'humane capital attribute is the logic basis pointing of the enterprises'humane capital investment control., and it supplements and corrects the method to analyze the humane capital invest risk control from the superficial causes and probes the original causes of it. The thesis provides the categories of the humane capital investment risk on the basis of the concept and content of the humane capital and its attribution and risk and the humane capital investment etc. The author thinks that enterprises'humane capital investment risks mainly include environment risk and management risk. And the later mainly includes prediction and decision risk ,recruitment and training risk,distribution and use risk,agency risk and loss risk etc. The thesis researches countermeasures of the agency risk control deeply and systematically on the basis of the analysis of the causes and character of the agency risk and the guidance of the relevant theory of it. And the thesis introduces the categories of the humane capital loss risk and analyzes the hazard of the loss deeply and systematically and narrates the countermeasures of the enterprises'humane capital loss risk are from two aspects of motivation and restraint. The thesis establishes a series of scientific and perfect humane capital investment and management rate index system mainly for environment risk,prediction and decision risk,recruitment and training risk,distribution and use risk,agency risk and loss risk etc. And the thesis demonstrates the rate and warning methods from the aspects of enterprises and the contrast of them, such as the method of risk radiant chart and the obscure comprehensive rate etc. In the last part of the thesis, conception and elements of humane capital investment risk auditing are confined and imagined ,and the contents of it are researched .The chapter suggests that enterprises'humane capital investment risk auditing should be started from the auditing of the internal control system, and carried out based on the environment risk,prediction and decision risk,recruitment and training risk,distribution and use risk,agency risk and loss risk etc.