The Practice and Theory of Integrated Performance Management Systems Including the Management of Human Assets as Intangibles

首先，指出了人力资产与其他资产/无形资产相结合、包含非财务指标的模型对战略产生的贡献。第二，澄清了人力资产无形资产管理的四个新的研究问题。第三，根据调查结果，掌握日本企业在人才培养与战略的一致性、创造人力资产的各种成本的管理、教育培训效果的衡量等方面的实际情况。

First, the contribution to the emergence of the strategy which the model that combines the human assets with other assets/intangibles and includes nonfinancial measures has was pointed out. Second, four new research questions were clarified about the management of human assets as intangibles. Third, the actual condition of Japanese companies about the consistency with personnel training and the strategy, the management of various costs of creating human assets, the measurement of educationaltraining effects was grasped based on the results of surveys.