模糊综合评价法在人力资本测评中的应用  

On Application of Evaluation of Human Capital about Obscure Synthetic Evaluation

作　　者：黄曦[1] 

机构地区：[1]长沙学院工商管理系,湖南长沙410003

出　　处：《现代财经（天津财经大学学报）》2009年第9期32-37,共6页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：人力资本的测评是一项非常复杂的工作。如何在企业制度中确认人力资本、准确地计量人力资本的价值、考虑人力资本的收益权利,已成为学界研究的一个重点课题。目前对人力资本价值的计量主要有货币性计量和非货币性计量两种方法。由于人力资本是一种"活性"资本,要全面揭示其经济价值单纯依靠货币性计量方法还不够,还必须引入非货币计量手段如模糊综合评判法等,以弥补人力资本在货币计量时,在可靠性、稳定性、充分性等方面存在的缺陷。Evaluation of human capital is a very complex process, then it already become a priority problem in academic research, that how to confirm the human capital in enterprise regulations, how to accurately calculate the value of human capital and how to consider the rights of human capital gains. Presently we calculate the value of human resources in monetary measures and non--monetary measures. Human capital is a kind of ＂alive＂ capital, it is not enough to reveal its completely economic value to rely only on the method of monetary measures, so it is necessary to add non--monetary measures such as obscure synthetic evaluation method, these methods can improve safe, stability and sufficiency in monetary measures.

关 键 词：人力资本 货币性计量 非货币性计量 模糊综合评价 

分 类 号：F232.32[经济管理—会计学]