研究目的:探讨人才资源向人才资本转变的问题，为企业如何充分挖掘人才的潜能，变人才资源开发优 势为人才资本创造优势提供对策。
研究方法:通过阐述人才资源向人才资本转变的意义和目标要求，进一步提出相应的转变方法和对策。
研究结论:企业为了加快人才资源向人才资本转变，需要做到:更新观念，树立先进的人才思想和经营理 念;创新体制，提高人才的市场配置程度;革固鼎新，建立人尽其才的机制;营造氛围，创造良好的人才成长环境。
Research purposes: The discussions are made in this paper an changing talents resources to talents capital for the purpose of presenting the countermeasures for how to fully tap the talents powers and how to change the advantages of developing talent，resources to the advantages of creating talents capital.
Research methods: Through making the demonstrations of the significance and target of changing talents resources to talents capital, the relative methods and countermeasures are presented for changing talents resources to talents capital.
Research Conclusions: What enterprises should do for changing talents resources to talents capital are to change concepts for setting up the advanced talents thoughts and managing concept, innovate the system for enhancing talents' market allocation level, make reforms for establishing the system of giving full scope to the talents and create good environment far talents' growth.
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