HR's new ROI: Return on intangibles
提出人力资源的新投资回报率概念，即无形资产的回报，并详细介绍了人力资源专业人员创造可持续无形资产价值的六项行动，有助于将人力资源工作与股东价值联系起来。
Abstract A new human resource ROI has been identified: return on intangibles . Intangibles represent the hidden value of a firm and are becoming an increasingly important portion of a firm's total market capitalization. Six actions that HR professionals can take to create sustainable intangible value are presented in great detail. The emerging focus on intangibles opens the way for HR professionals to more readily link their work to shareholder value. © 2005 Wiley Periodicals, Inc.