摘要
民营企业对人力资本投资成本与未来可能的收益的认识决定了其人力资本投资行为。行为经济学不一致时间偏好理论模型,揭示了民营企业人力资本投资不足的问题很多时候是由于企业存在的短期认知偏差造成的。通过对认知偏差的矫正途径的探讨,文章指出政府可以通过税收优惠政策和财政补贴降低企业人力资本投资的成本,以及政策上的锁定技术坚定企业的人力资本投资决心,从而达到促进民营企业人力资本投资的目的。
The understanding of cost and profit of human capital investment for private enterprises determines the invest behavior of them.The model of time inconsistent preference in Behavioral Economics uncovers the fact that shortage of human capital investment of private enterprises is caused by myopia cognitive bias of them.According to probing into the methods for rectification of cognitive bias,government may reduce the cost of human capital investment of enterprises by tax favour and finance subsidy policies,and firm the decision of human capital investment of enterprises by anchoring technology from policy,thus reachs the purpose of promoting human capital investment of private enterprises.
出处
《武夷学院学报》
2010年第6期29-33,共5页
Journal of Wuyi University
基金
福建省高校服务海西建设重点项目B054资助
关键词
民营企业
人力资本投资不足
行为经济学
private enterprises
shortage of human capital investment
behavioral economics
