进入21世纪后,企业经营管理中人力资源资本的重要性越发显现出来。人力资本有效的开发与利用对企业核心竞争力的提高越来越必要,,企业的发展需要具有较高知识和能力素质的知识性员工。而企业经营管理层的中心是企业高管人员,也是企业人力资本的核心,企业实现持续竞争的主要动力是优秀的企业高管人员。通过对现代企业人力资源管理理念和人力资源资本化的论述,阐述了只有更新传统人事管理观念,树立人力资源投资理念,强化人力资源开发,才能充分挖掘企业潜在竞争力,保证企业资本的不断增值,适应加入WTO之后剧烈的国际竞争。 After entering the 21st century, the importance of human resources and capital in business management has become more apparent. The effective development and utilization of human capital is more and more necessary for the improvement of the core competitiveness of enterprises. The development of enterprises requires knowledgeable staff with high knowledge and ability. The center of business management is the corporate executives, but also the core of human capital of enterprises, enterprises to achieve sustained competition is the main driving force for outstanding corporate executives. By elaborating the concept of human resource management and capitalization of human resources in modern enterprises, it expounds that only by renewing the traditional concept of personnel management, establishing the concept of human resources investment and strengthening human resource development can we fully tap the potential competitiveness of enterprises and ensure the continuous value-added of enterprise capital , To adapt to the fierce international competition after joining the WTO.