The misunderstandings in making training and development decisions are as follows: ① It is difficult to quantify the return on investment in human resources, which is easily opposed by management; (2) There is a lag in the effect evaluation, which makes the management unwilling to invest in training and development that is difficult to measure or has a long feedback period; To a certain extent, training development is regarded as an expenditure or employee welfare, rather than an investment. Its budget often lags behind the business strategic plan. According to the "misunderstanding", we can also get two errors, D and E.