企业隐性人力资本存量价值计量方法研究

本文认为,隐性人力资本难以察觉和确认,但确实存在,同时其存量价值是不断变化的,随着员工在企业工作时间的增加,其工作经验、工作诀窍也在不断加强,而且随着岗位变化,员工隐性人力资本存量价值也会发生变化。企业隐性人力资本存量价值的计量是一个难题,理论界虽提出了许多方法,但都存在着夸大、不稳定、可操作性差等缺陷。文章以马克思“复杂劳动等于倍加的简单劳动”及微观经济学“工资等于劳动力的边际产出”的观点为基础,通过折算法计算企业隐性人力资本存量价值,能比较准确地反映隐性人力资本存量,可操作性较强,计算结果与现实情况较为接近。

Research on Measuring Method of Hidden Human Capital Existent Value in Enterprise

The measurement of hidden human capital existent value in enterprise is a difficult problem,to have put forward many measurement methods in theory.The paper measurement of hidden human capital existent value in enterprise-convert theory to base on viewpoint of Marx viewpoint of "complex labor equaled to times plus simpleness labor"and "wage equaled to laboring marginal output " in microeconomics.The method have maneuverability to a certainty and is close to real thing by demonstration analysis.