中文摘要：

企业宣称的或执行的人力资本投资政策与员工实际感知到的人力资本投资是存在差异的，这种差异可能会影响人力资本投资的效果。通过对某国有银行289对主管和员工进行问卷调查，对数据进行分析，可以得出以下结论：（1）人力资本投资与员工工作满意度正相关；（2）人力资本投资感知是人力资本投资与员工工作满意度的中介变量，企业的人力资本投资行为通过影响员工的人力资本投资感知来影响其工作满意度；（3）主管和员工对人力资本投资的感知差异调节着人力资本投资对员工工作满意度的影响。

英文摘要：

The human capital investment that employees actually perceive is different from what enterprises claim or implement.The differences in perception may have an impact on the effect of investment. This paper adopts questionnaire method and investigates 289 pairs of employees and their supervisors who are client managers in state-owned banks.The purpose of this study is to discuss the effect of enterprise human capital investment and employees’perception of investment on job satisfaction,and the impact of perceptual differences on the relation between human capital investment and job satisfaction.