（转载）2012年9月16日托福考试作文范文：The most important investment for a company is to spend money to improve the work skills of its employees.

Clearly, the importance for a company to invest wisely can never be overly emphasized. There are some people arguing that the most important investment for a company is to improve the working skills of its employee. As far as I am concerned, it is not true.

Admittedly, the working skills of employees play an essential role in the operation of a company. It would be a disaster if employees are not capable of finishing their tasks. Besides, the staff have to improve their skills in accordance to ever-changing technology and consumers’ increasing needs. That’s why many companies would have their employees trained now and then. However, to improve the staff’s skills is not completely the responsibility of the company. Employees should realize that it is their own task to get themselves better trained so as to be competent to their jobs. Therefore, a company’s investment should go to somewhere else.

First, more money should be paid to introduce advanced technology or facilities. Better equipments ensure people to work more efficiently, and efficiency is a guarantee for a successful company. Take the current situation in China for example. There are some factories in rural areas facing the problem of bankruptcy. While they may have equally good employees like other successful ones, those factories tend to have one issue in common:outmoded technical equipment. To make a pair of shoes, one needs only two hours with a latest assembling line, but the other needs four hours for its defects in technology. The distinction is obvious, and so is their market. If the company invests a proper amount of money in improving technology and facilities, the money is used wisely.

Second, a company needs to spend some money increasing its staff welfare. As we all know, staff welfare can be a key factor when people choose their jobs. The reason is simple and clear that people need a decent salary to raise their families. My uncle used to be the manager in a branch of Bank of China. According to his explanation about the management of a company, the branch gets developed when the employees are satisfied. In addition to a good salary,Bank of China will give some bonus to the best employees, and part of the expenditure would be used to organize trips for the staff. In this way, employees are encouraged to work harder.

I concede that improvement of working skills is necessary, but a company should pay more attention to introduction of technology and construction of staff welfare.