企业人力资本价值及其评估方法初探(上)  

Corporate Human Capital and its Valuation Methods

作　　者：袁煌 

机构地区：[1]南阳方圆会计师事务所

出　　处：《中国资产评估》2005年第9期29-32,共4页Appraisal Journal of China

摘　　要：随着知识经济时代的到来和全球一体化趋势的逐步演进,工业时代以来所确立的“资本雇用劳动”观念正在受到“人力资本论”的挑战。对人力资本价值的评估是企业各利益相关者的需求, 也是对评估机构和评估师的一个挑战。本文拟通过对人力资本及其相关概念的介绍,从资产评估的角度提出人力资本价值评估的一些方法。With the development of the Knowledge-based Economy and the Economic Globalization, the conception of 'Capital employs the labor' that was founded in Industrial Age has been challenged by 'Human Capital'. Human capital valuation, a challenge to appraisers and valuation firms, is needed by all the interest related parties of the enterprises. This article introduces the Human Capital and the related concepts, puts forward some human capital valuation methods.

关 键 词：人力资本价值 评估方法 企业 知识经济时代 资本雇用劳动 一体化趋势 利益相关者 人力资本论 工业时代 

分 类 号：F233[经济管理—会计学]