人力資本蓄積：如何強化訓練投資效用

Accumulation of Human Capital: How to Increase the Effect of Training Investment on Human Capital

廖婉鈞(Wan-Chun Liao)

《人力資源管理學報》 16卷2期 (2016/06) Pp. 25-53

https://doi.org/10.6147/JHRM.2016.1602.02

摘要

人力資本是價值創造的關鍵，每年企業投入大筆金額提供訓練方案培養人力資本，可惜訓練投資並非總是獲得相對應的報酬，如何強化訓練投資與人力資本蓄積之間的關係是當前重要的議題，故本研究欲探討訓練投資與人力資本的關係中，(1)訓練前的訓練需求分析、(2)訓練中的組織學習能力以及(3)訓練後的訓練評估三者之干擾效果，以瞭解如何強化訓練投資效用。透過問卷調查與客觀資料配對蒐集，最終有效樣本為127家台灣上市上櫃公司，研究結果意外發現訓練投資與人力資本無顯著關係，但當訓練需求分析越高，訓練投資與人力資本之間呈正向關係，而訓練需求分析越低時，訓練投資與人力資本則呈現負向關係。此外，若反應層次的訓練評估越高，訓練投資與人力資本之間呈現負向關係，而當反應層次的訓練評估越低時，訓練投資與人力資本之間則呈現正向關係，最終根據研究結果給予提升訓練投資效用之相關建議。

關鍵字

人力資本 ； 企業訓練 ； 訓練需求分析 ； 組織學習能力 ； 訓練評估

並列摘要

Human capital is the key resource to creating value. It costs an enterprise greatly to provide training program every year, but the investment is not always proportioned to the reward. How to increase the effect of training investment on the accumulation of human capital becomes a rather important issue. Consequently, this research would probe into whether there is a moderating effect of (1) training needs assessment before training, (2) organizational learning capability during training, and (3) training evaluation after training, on the relationship between training investment and human capital. This study conducted a questionnaire survey and objective data collection, and the final valid samples based on 127 firms in Taiwan. The results show that the relationship between training investment and human capital is surprisingly non-significant. However, when training needs assessment is high, the relationship between training investment and human capital is significantly positive significantly. When training needs assessment is low, the aforementioned relationship becomes negative. In addition, when training evaluation is high, the relationship between training investment and human capital is negative significantly which is an unexpected and interesting result. Based on the results, this study provides a conclusion and management implications for the contribution to the academic and the practical ultimately.

並列關鍵字

human capital ； employee training ； training needs assessment ； organizational learning capability ； training evaluation

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