导　　师： 於鼎丞

学科专业： 020203

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 知识经济时代，世界经济进入主要以人力资本为依托的经济增长时期，人力资本投资成为一国实现经济发展和社会进步的重要源泉。企业作为经济系统中的主要单位，人力资本亦成为决定企业生存和发展的重要因素，而一国企业发展的好坏又往往与一国经济的发展息息相关。也就是说，促进企业人力资本投资不仅仅关系到企业自身的发展，也关系到一个国家的经济是否能够实现可持续发展，是否能够在世界经济发展潮流中占据一席之地。而财税政策作为国家经济宏观调控的有效手段，对于促进企业人力资本投资具有不可替代的重要作用。本文从企业人力资本投资与财税政策的基本理论出发，说明财税政策在促进企业人力资本投资方面的重要作用，并结合我国企业人力资本投资情况，深入分析我国现有促进企业人力资本投资的财税政策及其不足，在借鉴国外促进企业人力资本投资成功经验的基础上，来探讨如何更科学地运用财税政策促进企业人力资本投资，从而提出一些具体的促进企业人力资本投资的财税政策建议，希望能够为政府充分有效地运用财税政策促进企业人力资本投资提供一些理论支持和政策建议。 In the knowledge economy era, the world economy has entered a period ofeconomic growth mainly rely on human capital, human capital investment hasbecome an important source of a country to achieve economic development andsocial progress. Enterprises is the primary unit of economic systems, and humancapital is an important factor in deciding the survival and development of enterprises,besides, a country's business development is often closely related to the developmentof a country's economy. That is to say, the promotion of enterprise human capitalinvestment is not only related to their own development, but also to a nationaleconomy to achieve sustainable development, and be able to occupy a place in theworld economic development trend. Fiscal policy is an effective means in regulatingand controlling national macroeconomic, so, it has an irreplaceable important role inpromoting corporate investment in human capital. The paper indicates the importantrole of fiscal policy in the promotion of Human Capital Investment from atheoretical point of view of corporate investment in human capital and fiscal policies,and combines with the corporate human capital investment, in-depth analysis thetaxation policy to promote investment in human capital in China. On the basis of thesuccessful experience of Human Capital Investment in abroad to explore how morescientific use of taxation policies to promote corporate investment in human capitaland put forward some specific recommendations of the taxation policies to promoteinvestment in human capital. I hope the paper can provide some theoretical supportand policy advice for the government to full and effective use of fiscal policy topromote corporate investment in human capital.

关 键 词： 企业 人力资本投资 财税政策

分 类 号： [F812.0 F272.92]

领　　域： [经济管理] [经济管理] [经济管理]