人力资本价值与企业高管薪酬模型探讨  

To Discuss on the Model of Human Capital Value and Senior Managers’ Compensation

作　　者：谢莉[1] 方勤敏[1] 

机构地区：[1]中南林业科技大学商学院,长沙410000

出　　处：《价值工程》2009年第4期57-59,共3页Value Engineering

摘　　要：随着经济全球化及知识化进程的加快,人力资本管理理念已逐步引入到国内企业中,相应地管理水平也得到了提升。高层管理者作为企业的核心人力资本,其薪酬问题成了众人关注的焦点。虽然已有很多学者对高管薪酬的结构和制定依据等问题进行了研究,国内企业在这些方面仍存在一些不足。笔者从人力资本价值的角度出发,对人力资本价值实现过程与薪酬之间的内在联系进行分析,并据此构建了相应的高管薪酬模型。With the accelerating of economic globalization,human capital management concept has been gradually introduced to domestic enterprises, and accordingly, the level of management has been upgradingo The senior managers, as core human capital, their compensation has become an issue of public concern. Though many scholars have discussed about the structure and model establishment of enterprise senior managers＇ compensation ,our domestic enterprises there are still insufficient in these aspects~ So the writer is trying to analyse the intrinsic link between human capital value realizing and compensation from the perspective of the value of human capital,and then construct a model of senior managers＇ compensationo

关 键 词：高管薪酬 核心人力资本 人力资本价值 

分 类 号：F062.4[经济管理—政治经济学] F244