人力成本是指企业围绕着“人”发生的一系列费用的总成,包括工资、福利、社会保险、培训费用、招聘成本费用等等。人力资本则是指凝聚在劳动者身上的知识、技能及其表现出来的能力。这种能力对生产起着很大的促进作用,是具有经济价值的,并且能够带来价值增值的资本。倡导以“人力成本”导向的企业,他们会把精力投入在压低削减人工成本上,其必表现主要是福利能省则省,培训能免则免,工资能不增加尽量不增加,“既要 The labor cost refers to a series of expenses around the ”people“, including wages, benefits, social insurance, training costs, recruitment costs and so on. Human capital refers to the knowledge, skills and the ability to manifest themselves in the workforce. This ability to play a significant role in promoting production, is of economic value, and can bring about value-added capital. Advocacy of ”labor cost “ oriented enterprises, they will focus on reducing costs in reducing labor costs, its performance will be mainly the province of welfare can be saved, the training can be exempted, wages can not increase as far as possible without increasing, ”Necessary