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According to current situation of high number of education investment in human resources, analyzes the cost and income of education investment in human capital, best critical point and from two angles of the marginal revenue and marginal cost of education found in human capital investment, to make a reference for the education of human capital investment of individuals and families. Finally, the paper puts forward some concrete measures to promote the investment of educational human capital from the best critical point: to increase the income and reduce the cost. Introduction Human capital is condensed in the workers, through its ability, knowledge, technology, health and other aspects to reflect. At the same time, the formation of human capital should be realized through investment, including formal investment, informal investment, health investment, labor migration and investment. Therefore, the cultivation of talents should be realized through investment. With the development of the era of mass higher education, the state, society, family and individual are increasing their investment in human capital. So it is necessary for us to study the cost and benefit of human capital investment from the angle of Economics. China's political and economic systems are constantly deepening the reform, the industrial structure is also escalating, science and technology is also developing rapidly, in this critical period of personnel training is the top priority. The future of the country's investment will be more and more. But the more human capital investment does not mean that the human capital investment income will be greater (only when the marginal revenue is greater than the marginal cost, the more investment, the greater the revenue) [4]. The family is the main body of higher investment, therefore in the process of human capital investment decision, to rational thinking, improve their own quality, master the complete information, establish the consciousness of cost and risk awareness, so as to steadily improve the human capital investment income. Cost Analysis of Human Capital Investment Human capital investment mainly includes three aspects: First of all, is the direct cost, it is to cultivate a talent, from the beginning has been affected by to jobs, the direct costs of all accepted, including individuals, families of students pay tuition fees and living expenses and study all expenses directly or indirectly related. Second, the indirect cost. Indirect costs are divided into two aspects of economic costs and psychological aspects of pay. The cost of the economy is that in the process of personnel training, due to the acceptance and give up the other may bring the greatest benefits. When a student reaches the legal age, he or she will continue to study or work, and make an investment cost and benefit analysis. When the lower the rate of return on investment, the higher the maximum yield, the lower the chance of acceptance. On the contrary, on the big. Now due to the mismatch of universities and the labor market information in China, the gap between supply and demand caused by the phenomenon of difficult employment of college students caused part of the region especially in rural areas, the "useless", this is the expected return on investment mistakes. The psychological aspects of indirect costs include: first, the psychological cost. In the era of globalization, the higher stage of popularization. Every member of the society is under great pressure to survive, and in the process of training, the people are experiencing the pressure which the ordinary people do not have. One is the selection of personnel is very strict, they have 1247 7th International Conference on Education, Management, Computer and Society (EMCS 2017) Advances in Computer Science Research (ACSR), volume 61

Research on the Cost and Benefit of Human Capital Investment