ABSTRACT. A given paper objectifies the significance of evaluating risks of investment into human capital for an enterprise. The work defines the essence of risk of investment into human capital and suggests the algorithm of the process of investment into human capital. The article also illustrates the procedure of identifying the most dangerous investment risks and provides evidence for quantitative evaluation of risks of investment into human capital. It categorizes the most dangerous risks and puts forward strategies for responding to the most common types of risks of investment into human capital.Keywords: investment into human capital, planning, enterprise, objective, risk.(ProQuest: ... denotes formulae omitted.)IntroductionThe orientation of Ukraine's economic policy course on progressive achievement of knowledge's innovative economy in modern conditions can be carried out due to human capital accumulation which is constant in time and intensive in its nature and which realization is possible by investment. The main position among investors when investing in the human capital is taken by the state, because the development of education, scientific and researches activity, public health care and environment protection is carried out at the expense of the its budget means. The legislation stimulates economic players to activate investment, so the basic tendencies of the country's human capital accumulation are formed in that way.The changes analysis of the last year's state financing in various directions of the human capital' accumulation has allowed making a conclusion not only about its insufficiency, but also about low efficiency of budgetary funds use invested in this sphere. So, at annually increase of the educational activity financing on a labor market the misbalance of workers with professional degree and experts with higher degree and demand for each of these workers' categories is observed. Insufficient level of the scientific activity' government financing has led to the low innovative development of Ukraine's industry. Despite the increase of the public health services' financing in Ukraine, its level doesn't correspond to the world requirements. The annual fall of life quality, reduction of its average expected duration, growth of the population's sickness and death rate have been monitored.In deficiency and limitation of human development' budgetary financing, which was noticed in Ukraine during last years, the natural process of priority redistribution of the sources investment in the human capital in national economy is occurred. As a result the role of the leading investor is passed directly to economic players. For them to conduct their duties in professional development and personnel health protection it is necessary to promptly provide certain investments volume. Study of investments suitability should be based on both economic and social efficiency. At the same time the continuity of such estimation procedure which consists of consecutive interconnected stages is important. In the absence of perfect and practically suitable methods, data ware and effective tools of productivity estimation of investment in the human capital this process completely becomes a prerogative of experts in human resource management both in organizational, and in financial aspects. As a result each enterprise with different success level tries to create its own system of organizational, informational and methodological support of the human capital investment, what makes it impossible to implement the complex intensity and productivity analysis of the mentioned processes at region and country level.Simultaneously at absence of the enterprises' perfect management tools of efficient investment in the human capital and corresponding methods, and also insufficient level of data ware, such procedure can be labor-consuming, what will lead to decrease in economic appeal of human capital investment. …