企业人力资本价值定量研究

受各种因素的影响,目前对人力资本重要性的认识基本还处于定性阶段,这极大地限制了人力资本的开发和利用。本文着重研究人力资本计量问题,在总结人力资本常用计量方法的基础上,提出了人力资本价值计量的一种新方法———改进完全价值法。在设计计量模型时,以产出为基础,充分注意人力资本与非人力资本在创造剩余价值中的共同作用,把人力资本价值的计量模型构思为:人力资本的补偿价值+利润中属于人力资本的部分,并用柯布-道格拉斯函数对利润进行分割,在此基础上考虑员工类型、企业类型、企业投资、员工服务期限等因素,对模型进行设计。

The Discussion of Human Capital's Value Measure

Today,human capital is the key factor of economic development,but our knowledge of human capital is limited in his quality.It′s a limit to exploitation and use of human capital.This article makes a new approach to measure the quantitative value of human capital--improved complete value method.When designing measurement model,we should the output as base and pay complete attention to common roles of human capital and un- human capital in creating surplus-value.So this model should be conceived:human capital=compensation value of human capital +profits belonged to human capital. Besides, we should also consider other factors, such as staff types corporation types corporation investment staff working-term and so on.