中小软件外包人力资本投资风险与控制策略研究

人力资本投资在服务外包总投资中占了最大比重,对软件外包企业来说更是如此.人力资本投资比重的增加给企业带来更大收益的同时也增加了企业的投资风险.目前,我国中小规模软件外包企业员工流动率高达20％,是社会平均流动率的两倍,形势严峻.本文力图突破传统的共性分析层面,从中小软件外包特性分析出发,探讨其人力资本投资风险的形成过程,并分别基于交易成本理论和期权理论提出控制人力资本投资风险的再外包和分阶段投资策略,为我国中小软件外包企业缓解高人力资本流失率,控制人力资本投资风险提供理论依据.

Research on Human Capital Investment Risks and Control Strategies in Medium and Small Software Outsourcing Enterprises

Investment in human capital accounts for the most of total investment in service outsourcing,especially for software outsourcing enterprises.The increasing of human capital investment brings greater profits to enterprises and risks at the same time.Currently,the employee turnover rate in medium and small software companies of China has been up to 20% and is twice as much as that of the society average level,which is definitely serious.This paper managed to discuss the process of medium and small software companies’ human capital investment risks by analyzing its particular characteristics rather than the traditional general character analysis.Meanwhile,it puts forward two approaches of subcontracting and multistage investment to control the risks based on the Transaction Cost Theory and Option Theory so that to help to relieve the high employee turnover rate and provide theoretical bases for software outsourcing enterprises in risk-controlling.