人力资本价值计量方法探讨  

Research on Measurement Method of Human Capital Value

作　　者：朱明秀[1] 吴中春[1] 

机构地区：[1]南京审计学院,南京210029

出　　处：《中央财经大学学报》2005年第12期65-69,共5页Journal of Central University of Finance & Economics

基　　金：江苏省教育厅高校哲学社会科学研究指导项目(批准号03SJD630027)的阶段性成果

摘　　要：人力资本的特性决定了其不同于财务资本的价值计量方法。人力资本价值计量应以产出法为主导方法,并体现团队计量、分层计量、动态计量的要求。人力资本价值包含企业整体人力资本价值、团队人力资本价值和个体人力资本价值三个层次。从整体人力资本价值到团队人力资本价值再到个体人力资本价值的逆向评估法符合现代企业生产经营的特点,也具有相当程度的可操作性。The characteristics of human capital determine the value measurement methods which are different from those of finance capital. Measurement of human capital value should mainly use ＂output＂ method and meet the demands of group measurement, gradation measurement and adjustment measurement. The value of human capital includes three levels： the value of total human capital, the value of group value, the value of individual human capital. The measurement method from the value of total hu- man capital to the value of group human capital, then to the value of individual human capital accords with the characteristics of modern production, and it can be easily carried out in practice.

关 键 词：人力资本 财务资本 价值计量方法 

分 类 号：F275[经济管理—企业管理]