【作者】 王佳；

【导师】 王征兵；

【作者基本信息】 西北农林科技大学 ， 企业管理， 2010， 硕士

【摘要】 培训作为企业人力资本投资的一项重要活动,可以优化企业员工知识结构和人力资本结构,提高员工生产技能和服务水平,增强企业竞争力。许多发达国家已经把培训作为一项常规职能,并且在培训的深度和广度上不断加大投入;而在我国,由于培训评估实践比较滞后,有效培训评估工具的缺乏使得企业决策者和管理者甚至是员工难以看清培训为企业发展和个人提高带来的价值和意义,导致企业不愿加大对员工的培训投入,员工没有参加培训的积极性。因此,提高人力资本价值,加大对培训投入的一个重要途径就是让企业和员工关注培训产生的货币化结果,了解培训对企业价值的贡献。本文重点从两个方面对企业培训进行投入产出分析。首先是评估企业单个培训项目的投入产出。单个培训项目的投入产出评估是将培训看作一项支出成本取得收益的项目。本文在分析企业盈利要素的基础上,总结了员工培训对企业盈利性要素的影响,确定了衡量培训效益的指标,并针对各项指标的经济含义,给出了各项培训效益指标的收益换算公式。在此理论指导下,本文通过个案对单个培训项目的投入产出评估进行了实践研究,结果证明单个培训项目的投入产出分析可以使企业和员工清楚的了解培训对企业效益的影响,并且有助于企业培训项目的优化设计。其次,单个培训项目效益简单相加并不一定是企业整体培训活动的效益,这是因为企业作为一个有机社会组织,其产出结果受到多个投入要素共同作用的影响,而培训只是企业众多投入活动的一部分。因此,企业整体培训活动投入产出分析是将培训看作企业提高人力资本价值的一项战略投资方式,通过分析物质资本投入和人力资本投入对企业价值创造的影响,得出了培训带来的企业增加值,即将企业价值剔除物质资本存量、人力资本存量、物质资本增加值和人力资本增加值中非培训带来的增加值。我国中小企业作为经济发展的一支重要力量,其培训价值更为复杂。本文在分析了中小企业培训现状后,认为员工自我培训投入和政府对企业培训的公共投资是中小企业人力资本价值增加的不可忽视的两种方式,因此,对企业整体培训投入产出模型进行了调整,得出了中小企业培训投入产出模型。本文在对培训投入产出分析时运用的方法是Phillips的投资回报率法。在单个培训项目投入产出分析中,运用培训的成本支出和收益,得出单个培训项目的投资回报率;企业整体培训投入产出是将培训看做一项投资,在得出投资回报率后运用价值贡献率说明培训对企业价值的影响。增加培训投入的关键是评估培训效益,本文认为投入产出可以提高培训效益评估的准确性,是企业客观评价培训价值的有效评估工具。更多还原

【Abstract】 Enterprise training as an important part of enterprise human capital investment, it will contribute to optimize the knowledge structure of staffs and human capital structure, enhance production skills and service level of staffs, and enhance enterprise competitiveness. Many developed countries regard the enterprise training as a regular function, and constantly increase investment on the enterprise training in depth and width .In our country, the research on human capital starts relatively late, due to the lack of effective tools for training evaluation, there is some difficulties for the enterprise managers and even the employees to understand the significance of what the enterprise training bring the value for the company and the staffs, it lead to the low investment in enterprise training and low initiative of the staffs. Therefore, enhancing the value of human capital and increasing investment in enterprise training are the important way for the managers and the employees to realize the output and the contribution of enterprise training.This paper focuses on the two aspects of input-output analysis for enterprise training. First is about the input-output analysis for single training project. The input-output assessment for single training project regard enterprise training as a single project which gets profit from its expenditure cost. Based on the analysis of the influencing factors of enterprise profit, the paper summarize the influence of enterprise training on enterprise profit, the paper also establish index and conversion formula to assess the benefit of enterprise training according to the meaning of the index. Based on this theory, the paper do some empirical study on input-output analysis for single training project, it gets the conclusion that input-output analysis for single training project can enable the managers and employees to understand the impact of enterprise training on enterprise profit, and it also make the contribution to optimize the design of enterprise training. Secondly, the sum of the single training project effectiveness is not necessarily equal to the effectiveness of their overall training activities, because there are more input factors affect the output results based on the understanding that an enterprise is an organic social organization, and enterprise training is just one part of enterprise activities. Therefore, the input-output analysis for integral training project regard the training as a strategic investment for enterprise to improve the value of human capital, the research figure out the added value from enterprise training by analyzing the influence of physical capital investment and human capital investment on the business value creation, the added value is the enterprise value which is reject the physical capital stock, the human capital stock, added value of physical capital and added value of non-training in added value human capital. It will be more complicated about the training value of small and medium-sized enterprises which is an important force in the economic development. After analyzing the enterprise training situation of small and medium-sized enterprises, the paper figure out that the investment from the employee and the government are the main approach for small and medium-sized enterprises to improve their human capital. Therefore, the paper establish the input-output model based on the small and medium-sized enterprises is the adjustment for the input-output model for integral training project.In this paper, the input-output analysis for enterprise training used Phillips’s return on investment method. The paper figure out the ROI of single training project by comparing the expenditure cost with the profit of enterprise training. The input-output analysis for integral training project regard the training as an investment, it explain the influence of enterprise training on the value of the enterprise after get the ROI.The key to increase the training investment is to assess the training effectiveness, the paper show that the input-output analysis is an effective method to assess the value of enterprise training, and it can improve the accuracy of assessment of training effectiveness,.更多还原