企业系统人力资本价值测度框架的构建

本文论述了人力资本价值的内涵以及人力资本价值测度的理论依据,在此基础上分析人力资本价值测度应考虑的两个思想:人力资本的不确定性决定其测度不能局限于静态模型与货币方法;人力资本价值影响因素的多重性决定其测度不能局限于财务框架。基于以上考虑,初步构建了一个系统人力资本价值测度框架。

Constructing Systematic Value Measurement Framework of Corporate Human Capital

Beginning with the definition of human capital value and the theoretic foundation of the value measurement of human capital,the paper analyzes two ideas that we should consider when measuring human capital:(1) The uncertainty of human capital determines that the measurement can't be limited to static models and monetary methods.(2) The multi-effluence of the factors determines the measurement can't be limited in the financial framework.Based on the analyses,the paper constructs a systematic framework to measure corporate human capital.