Abstract: China is facing the pressure of an aging population, but the younger elderly population accounts for a high proportion and has a low re-employment rate, which provides the possibility for human resource development of the elderly. Enterprise is the main body of elderly human resources. Enterprises can develop the elderly human resources from six aspects: plan reasonable positions for the younger elderly, smooth the recruitment channels, establish a scientific compensation and benefit system, set up a flexible performance management system and construct a harmonious employee relationship to turn the burden to wealth. This plays an important role to ease the pressure of the aging population and to provide the support of human resources for enterprises.

Key words: aging, elderly human resources, enterprise, re-employment