人力资源会计论文

人力资源会计论文 课程论文 题 目:人力资源教育收益率估算及其差异分析 专 业: 2011 级人力资源管理 专业 1101 班 姓 名: 李丽敏 学 号: 110240004 课程名称: 人力资源会计 课程教师: 陈若华 提交日期: 2014 年 05 月 20 日 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave contract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 人力资源教育收益率估算及其差异分析 【摘要】教育投资是最重要的人力资本投资方式,是推动社会政治、经济、文化前进与发展的重要力量。要保证持续的教育投资,必须保证已有教育投资收益的实现。教育收益率是衡量教育投资收益的指标,研究教育收益率具有重要的意义,它不仅能够衡量教育对经济发展的影响程度,反映资源的利用效率,而且能够反映教育对收入分配的影响,还可以用于判断劳动力配置效率的高低。本文基于以往研究的数据样本和估计方法，分析以往估计结果在行业、地区、教育层级、性别与年龄之间的差异特征。 【关键词】教育投资 收益率估算 差异分析 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave contract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 人力资源会计 目 录 一、引言 ....................................................................................... 4 二、人力资源教育收益率估算的方法模型和研究数据 ................ 4 (一)方法模型 ...................................................................... 4 (二)研究数据 ...................................................................... 6 三、我国人力资源教育收益率的差异分析 ................................... 7 (一)人力资源教育收益率的行业差异 ................................. 7 (二)人力资源教育收益率的教育层级差异 ......................... 9 (三)人力资源教育收益率的性别差异 ............................... 11 (四)人力资源教育收益率的地区差异 ............................... 12 (五)教育收益率的年龄差异 .............................................. 13 四、结论和启示 .......................................................................... 13 参考文献 ..................................................................................... 16 附件1 评审表 ......................................................................... 17 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave c第3页 共17页 ontract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 一、引言 人力资源投资是指为了使作为人力资源载体的现实的和潜在的掌握必要的知识、技能从而提高人力资源素质所进行的投资，也包括劳动者为了追求更好地体现自身所拥有的人力资源的价值或获取更满意的收益等目的而在不同的区域、不同单位之间流动时所进行的投资。人力资源投资的最终目的是为了提高人力资源的利用效益。人力资源投资主要有医疗和保健、在职人员培训、学校教育、企业以外的组织为成年人举办的学习项目、个人和家庭为适应就业机会的变化而进行的迁移活动等五种方式。教育投资是人力资源投资的最主要的方式，对人力资本的形成和积累起着非常重要的作用。因此，本文主要对人力资源教育投资收益进行分析和研究。 近年来，针对我国人力资源教育收益率估算的研究文献不断增多，但大多数是对整体的教育收益率进行估算，没有很好的解释行业地区，教育层级，年龄，性别等差异性的因素，有鉴于此，本文对我国近些年以来出现的个人教育收益率所进行的估算来分析其存在的差异性特征。 二、人力资源教育收益率估算的方法模型和研究数据 (一)方法模型 在以往的研究中，我们可以发现有简单收益率估算模型，Mincer收益率估算模型，分层次线性收益率估算模型，内部收益率估算模型of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave contract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 人力资源会计 等等。其中采用的比较多的是Mincer收益率模型，Mincer收入方程较为简单，操作性强。 Mincer人力资本模型指出:个人的可观察到的小时报酬(劳动报酬率)的对数可以用在校学习年限、实际工作经验及其平方来解释,即: ln劳动报酬率=α+β×在校学习年限+γ×实1 2际工作经验+γ×实际工作经验+误差，用符号表示为: 2 2lnω=α+βs+γZ+γZ+ε(公式1) t12t 其中，α，β，γ，γ是常数，β是Mincer收益率。 12 Mincer收益率估算方法虽然考虑了教育的机会成本，但是却忽略了教育的直接成本，乃是基于个人终身净现值收入最大化模型数理推导之下的一种近似估计。另一方面，Mincer收益率估算方法所估算出来的其实是一种平均的教育收益率，而不是教育的边际收益率。 下面，是对Mincer模型中几个变量的定义。 1.收人:收人指个人的劳动收人,有年平均收人、月平均收人和小时收入等几种衡量指标,此外,有的研究使用总收入数据,有的使用净工资数据,其差别在于是否扣除税收和福利。衡量收人的指标不同可能造成收益率估算结果不同。如1968年瑞典男性小时工资率的教育收益率为8.5%,而税前和税后的年平均工资的教育收益率分别为9.0%和7.2%。 2.教育:教育收益率是各国人力资本收益率研究主要考察的对象,大多数研究中都以受教育年限作为教育变量。另一种方式就是通过一组虚拟变量来代表不同水平的正规教育或职业教育文凭。 3.工作经验:计算个人实际工作年限要考虑工作间歇期或失业滞 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave c第5页 共17页 ontract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 留期等因素，而在数据采集中往往很难获得此类信息，因此大多数研究都以潜在工作经验来代替实际的工作经验，即通过个人年龄减去受教育年限再减去法定人学前年龄得到个人在劳动力市场上的工作时间。此外，也有的研究使用了其他变量表示,如劳动者实际年龄、资历(劳动者在目前企业的工作年限)、在职培训的时间或费用等。 4.其他变量:许多学者为实际研究需要而在模型中加人其他一些控制变量,比如劳动者的性别、婚姻状况、职业、企业所在部门、企业规模、地理位置等,从而扩展了明瑟收人方程,为探究人力资本收益率的个体差异和企业层面的差异提供了可能性,但这种处理方法会产生经济计量学方面的一些问题,需谨慎对待。 (二)研究数据 个人教育收益率的估算，数据是非常重要的，数据的可靠性和代 表性很大程度上决定教育收益率估算的准确性，不同的研究结果也大部分是因为数据分析处理的不一样。 查看已有文献，我们可以发现: 1.从数据的来源来看，研究的数据一般来源于学术机构或者课题项目组的调查数据，但是学术机构调查数据的样本容量一般很大，并非针对个人教育收益率，例如，美国北卡罗莱纳大学组织的中国健康与营养调查数据(简称CHNS)就主要针对中国人口的营养和健康状况展开调查，因此，采用此类型数据的研究常常无法将一些需要考虑或者控制的变量纳入到个人教育收益率的测算和分析之中，研究具有of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave contract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 人力资源会计 较大的局限性。而课题项目组的调查数据针对性比较强，但其样容量比较小(通常都在5000样本量以下)，其代表性常常受到质疑。 2.从数据的时间来看，很多研究采用的是2002年以前的数据，且主要集中于1986-1993、1996、1998和2000-2002等年份，最新的研究数据为2007年在广西省融安县农村入户调研数据，数据讯息不具有时代性，信息滞后会导致结果的不准确性。 3.从数据的地域范围来看，以往研究既有全国普查性数据，全国或者多省市的抽样数据，也有单一省份的或者地区的抽样数据。其中，多数以全国性调查数据基础的研究仅仅是从普查数据中抽取部分数据进行分析，如赵力涛的研究。课题项目组在农村地区的入户调研绝大多数仅仅局限于单一省份或者地区。 三、我国人力资源教育收益率的差异分析 (一)人力资源教育收益率的行业差异 相关研究表明，行业差别是影响个人教育收益率的主要因素。以往研究发现，从事农业生产者的教育收益率普遍低于非农业生产者。陆慧的研究指出，农村居民中从事纯农业生产者的教育收益率仅为2.9%，显著低于从事非农业工作者的教育收益率(3.9%)，更低于外出打工者的教育收益率(5.62%)。韦等人研究发现从事农业生产者的教育收益率(4.57%) 低于总体平均水平(4.84%)，而从事林牧渔业的教育收益率(4.92%)则高于总体平均水平。对此，赵力涛认为农村地区非农经济的发展将会提高教育收益率，其研究发现农村 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave c第7页 共17页 ontract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 非农经济的发展与教育收益交互变量的回归系数为0.058，这意味着与以农业收入为主的农村相比，以非农收入为主农村的个人教育收益率平均要高出5.8%。 表1 2010年不同行业职工年平均工资一览表 项 目 平均工资(元) 全 国 总 计 32244 按国民经济行业分组 农、林、牧、渔业 14356 采矿业 38038 制造业 26810 电力、燃气及水的生产 41869 和供应业 建筑业 24161 交通运输、仓储和邮政业 35315 信息传输、计算机服务和 58154 软件业 批发和零售业 29139 住宿和餐饮业 20860 金融业 60398 房地产业 32242 租赁和商务服务业 35494 科学研究、技术服务和地质 50143 勘查业 水利、环境和公共设施管理业 23159 居民服务和其他服务业 25172 教育 34543 卫生、社会保障和社会福利业 35662 文化、体育和娱乐业 37755 公共管理和社会组织 35326 资料来源:中国统计局 我们再来看看不同的行业之间存在着怎样的差距，上面表1是我国2010年的不同行业的职工平均工资:从图中的数据不难发现，在不同的行业，职工的收入存在着较大的差距，从表中可以发现，金融业of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave contract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 人力资源会计 高居榜首，职工年平均工资为60398元，相比农、林、牧、渔业的14356元，其收入确实是比较高的，是其的4.21倍之多。根据人力资本投资理论，今天的潜在收入依赖于昨天对人力资本的投资，在整个社会的平均水平下，我们可以发现，人力资本投资收益率在不同行业之间存在着较大的差距。因此,必须打破劳动力市场的分割,实现人力资本在行业间合理流动,在各行各业中引入竞争机制,实现就业机会平等。 (二)人力资源教育收益率的教育层级差异 各教育层级收益率描述的是某一教育层级相对于上一个教育层级个人收入的增长比率。从不同教育水平的收益率差异来看， 萨卡洛普路思(Psacharopoulos) 指出随着个人受教育水平的提高，教育收益率符合边际报酬递减规律，呈现不断下降的趋势。然而，以往针对我国的研究中，大多数研究的结果恰好与论断相悖。萨卡培普洛思根据以往多数研究结果，个人小学教育的收益率一般是最低，而初中和高中教育收益率则较高。布莱尔和洛塞勒认为这主要是因为中国高知识劳动力较稀缺，导致小学后教育的收益率高于小学教育收益率。也有研究发现中国城镇地区小学教育收益率较低，他认为之所以会有这种现象主要是因为在城镇绝大多数劳动力都具备小学文化水平此外，亦有研究表明在城镇高中和中专学历最有利于个人收入增长，而在农村初中学历的经济收益最好。这一结论也在某种程度上反映了不同地域在劳动力受教育水平上的供给结构差异对不同教育层 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave c第9页 共17页 ontract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 级收益率水平所具有的重要影响。有研究显示在农村，个人中等职业教育的收益率显著高于普通高中教育，另有研究显示在农村，个人正式职业教育与普通教育的收益率并无显著性差别，而非正式的培训收益率却远高于其他形式的人力资本投资。本杰明(Benjamin)等人对中国部分地区的研究也发现非正式的技术培训和学徒学艺对家庭人均收入均有一定的正影响。针对农民工的相关研究也表明，相对初中和高中教育，中等职业教育或职业培训能够较好地提高转移就业者的收入和就业稳定性。 根据第六次人口普查的数据，我们可以归纳出以下数据: 表2 第六次人口普查各教育层级人数 小学(万人) 初中(万人) 高中中专(万人) 大专以上(万人) 地 区 2000 2010 2000 2010 2000 2010 2000 2010 全国 35701 26779 33961 38788 11146 14032 3611 8930 北京 16956 9956 34391 31396 23151 21220 16843 31499 天津 25031 17049 34590 38150 20851 20654 9007 17480 河北 33760 24661 39075 44400 10717 12709 2698 7296 山西 31761 21855 38928 45126 11562 15733 3423 8721 内蒙古 31134 25418 34798 39218 13760 15125 3803 10208 资料来源:中国统计局 根据表2和表3，我们发现随着社会的发展，在我国对教育的投资时不断加大的。从宏观的角度考虑，10年来，我国大学受教育人数从3611上升到8930，我国的职工平均工资也是在不断上升的，说明了教育对收益率的投资是有很大的作用的，这对于人力资本投资有着重大的意义。 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave contract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 人力资源会计 表3 各年份地区就业人员平均工资一览表 年 份 合 计(元) 地 区 2003 15329.6 2004 17615.0 2005 20627.1 2006 24262.3 2007 29471.5 2008 35289.5 2009 40288.2 2010 47269.9 北 京 4136.1 天 津 1051.2 河 北 1629.6 山 西 1286.5 内蒙古 888.2 资料来源:中国统计局 (三)人力资源教育收益率的性别差异 以往针对收益率研究发现个人教育收益率性别差异的主要特点是男性的教育收益率普遍低于女性。 表4 第五次和第六次人口普查男女人数一览表 年份 性别 2000(万人) 2010(万人) 男 65335 68685 女 61228 65287 资料来源:中国统计局 在众多的研究中, 男性的教育收益率要低于女性, 而且两者的差异随着时间的推移有扩大的趋势。如于学军(2000) 的研究发现 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave c第11页 共17页 ontract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 1996年男女收益率的差异为2个百分点1994年这一差距扩大到3个百分点以上。有研究(2002)表明，随着时间的推移，男女教育收益率的差距先是略有缩小，然后又逐渐扩大。这一差异从1988年的2.9 %到19 92年最小的2.4 %，再到1998年最大的5.8%，女性较高的收益率为倾向于女性教育投资的政策提供了一定的依据。 (四)人力资源教育收益率的地区差异 有研究发现我国中部地区个人教育收益率一般要高于西部和东部地区。 表5 不同地区收入一览表 地区 收入(元) 辽 宁 30523 吉 林 25943 黑龙江 24805 上 海 58336 江 苏 35217 安 徽 28723 福 建 28366 江 西 24165 山 东 29398 河 南 26906 湖 南 26534 广 东 36469 海 南 24790 四 川 28149 云 南 26163 西 藏 45347 青 海 32481 宁 夏 32916 新 疆 27617 资料来源:中国统计局 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave contract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 人力资源会计 以往的研究中，教育收益率的地区性差异多被归因于劳动力市场开放和开发程度的地区差异性，但这很难解释为什么在东部劳动力市场开放程度高于中部地区的现实条件下，中部个人教育收益率却会高于东部地区。王海港等认为随着市场经济体系的不断完善，劳动力市场化程度对教育收益率差异的解释力将会越来越小。因此，为更好地解释此种收益率东中西部差异特征，未来的研究还需做出更进一步的理论探讨与实证验证。 (五)教育收益率的年龄差异 有研究发现年长者的教育收益率高于年轻人的教育收益率，而另一些研究则表明年轻人的教育收益率更高。总的来看，当前有越来越多的研究支持后一种观点，其解释也更具有说服力。侯风云对中国农村地区的研究便支持了后一种结论，他发现个人教育收益率随年龄增高而下降，即15至34岁劳动力的教育收益率最高(4.5%)，35至49岁劳动力次之(3.2%)，50岁以上劳动力的教育收益率最低(2%);布莱尔和洛塞勒的研究也表明，在农村地区35岁以下劳动力的教育收益率普遍高于35岁以上者和总体平均的教育收益率水平。他们认为年轻和年老者之间的收益率差异可能会预示着:教育及其所形成的人力资本对于中国农村地区年轻人口未来收入会变得越来越重要。 四、结论和启示 对中国人力资源教育收益率的估算的过程中，行业差异，教育层 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave c第13页 共17页 ontract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 级差异，年龄差异，地区差异，性别差异都会对估算的结果产生影响，从研究中发现，不同的学者对不同的问题也有不同的看法，针对在人力资本的教育收益率估算中存在的差异，我们可以把其扩展到整个人力资本投资的角度，因此我们提出以下一些看法: (一)行业垄断是影响人力资本收益率的重要因素。因此,必须打破劳动力市场的制度分割,实现人力资本在行业间合理流动,在各行各业中引入竞争机制,实现就业机会平等。 (二)劳动力市场不是我们常规所理解的产品买卖的市场,而是劳动力“租借”使用的市场。中国在20世纪90年代以前,教育程度之所以对个人收入影响微乎其微,是由于不存在真正意义上的劳动力市场,在社会主义市场经济体制建立过程中,建立统一健全的劳动力市场,让劳动力流动起来,让市场在劳动力资源配置和评价中起基础性作用。 (三)在市场经济条件下,建立和健全劳动力市场过程中,人力资本的生产能力应成为人力资本决定个人收入差距的主要因素。 当然，现有个人教育收益率研究所存在的不足，以及近年来一些新研究成果的获得，也给予后续研究一些重要启示。 第一，关注实证研究中的技术性问题。目前，数据与方法已成为影响个人教育收益率估计结果的重要因素。在研究中，采用更具代表性的数据必定有助于增强估计结果的可靠性和说服力，同时，除传统的方法外，采用更新且更为恰当的计量方法也将有助于获得更为准确的估计结果。 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave contract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 人力资源会计 第二，关注职业教育对于农村个人收入的影响。已有研究重视教育水平对个人教育收益率的影响，但关于教育类型对个人教育收益率的影响探讨较少。因此，关注个人教育收益率中普通教育与职业教育的差异、正式职业教育与非正式职业教育的差异，对于深入认识教育对个人收入的影响及其影响机制具有重要意义。 第三，拓展个人教育收益率的研究范围。以往的研究已表明教育对于个人收入的影响实际上存在着多种可能的路径。除劳动生产力外，教育还会对农村个人的劳动迁移和收入多样化、家庭内部分工和生产资源配置具有重要影响。因此，未来研究应跳出单纯为估计收益率而研究收益率的圈子，扩展研究范围，围绕教育对于个人收入之影响及其机制展开更广泛的研究，为更好地认识与理解个人教育与劳动行为提供更丰富的经验证据。 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave c第15页 共17页 ontract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 参考文献 【1】邓洁.欧洲人力资本收益率-文献综述.比较研究教育[J].2003 【2】杨玲.浅谈教育收益率估算的几种计量模型.中国科技创新导刊[J].2011 【3】钟晓琳，黄斌.我国农村地区个人教育收益率研究评论.教育发展研究 [J].2011 【4】王云多.试析地区、行业和性别因素对人力资本益率的影响.管理世界人口 与经济[J].2009 【5】邓峰,丁小浩.中国教育收益率的长期变动趋势分析.统计研究[J].2013 【6】Yang，D.T.，& An，M.Y(2002). Human Capital，Entrepreneurship，and Farm Household Earnings[J]. Journal of Development Economics. 【7】Card, David(1999). The Causal Effect of Education on Earnings [J].Handbook of Labor Economics. 【8】Feinstein，Leon(2003)(Inequality in the Early Cognitive Development of British Children in the 1970 Cohort ,J,( Economica,77. 【9】James J(2003)( Heckman，Xuesong Li( Selection Bias，Comparative Advantage and Heterogeneous Returns to Education: Evidence from China in 2000,C,( Working Paper 【10】James J(2005)( Heckman( China’s Human Capital Investment ,J,( China Economic Review， ( 6) of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave contract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms 人力资源会计 附件1 评审表 人力资源会计课程论文评审表 姓名 李丽敏 专业班级 人力资源管理1101班 学号 110240004 学 院 工商管理学院 题目 人力资源教育收益率估算及其差异分析 评 审 意 见 评审成绩 指导教师签名 陈若华 职称 时间 年 月 日 of the contract must be "/"; Seven or one copy of the contract, each contract form, contents and elements; VIII, master/slave c第17页 共17页 ontract and complete specification interface, contract number. 5.9 other provisions the Bank supports risk managers, accompanied by professional risk management, such as account managers handle the pre-loan investigation, contracts and other key sectors. Risk managers and other professional accompanied by risk managers, account managers are still subject to these measures (procedures) for the fulfilment of duties, qilu Bank risk managers, risk managers, in accordance with the administrative procedures (trial implementation) called for duties. Risk management risk managers and other professional personnel involved in handling, account manager with double handle. 6. the credit policy of the Bank to support capital uses reasonable and sufficient source of repayment, parties of good credit personal loans. As described in the Bank's credit policy, marketing advice, business management and other documents. 7. process description and control business processes including personal loans loan application, acceptance and investigation, risk assessment and review, loan approval, Contracting, loan origination, loan payments, credit administration and loan recovery and disposal after nine stages. Process input for receipt of the borrower's application, the output of the process for loan recovery. Process description and control of specific requirements are as follows: node operation flow control point 1. loan application 1. loan borrowers applying for the loan. Risk 1: risk Description: loan qualifications did not meet the Bank requirements. Control measures: according to the preliminary information provided by the borrower selected clients shall not be artificially reduce credit terms