Employment is the basis of people’s livelihood and the basic right of citizens，so the government should formulate policies and take measures to actively promote the employment. The government should increase the employment fund investment and implement favorable policy which the employer subsidy policy can encourage employers to hire local district urban and rural workers employment，enhance and promote the quality of employment，help more workers to achieve stable employment policy. Taking Beijing city as an example，the authors investigate the government employment reemployment funds investment and expenditure，analysis of the 12 districts of Beijing city employment and re-employment funds and expenditure during the “Twelfth Five Year Plan” period，and study on investment and the number off ending employment of employment and re-employment funds. The results show that the investment of employment funds can accelerate the accumulation of human capital and promote economic development，and it is suggested that local governments should attach importance to the work of employment and strengthen the investment of employment funds.