权益性人力资本成本计量模型研究  

A Research into the Measurement Model of Property Right Human Capital Cost

作　　者：赵选民[1] 王雪英[1] 

机构地区：[1]西安石油大学经济管理学院,陕西西安710065

出　　处：《经济经纬》2011年第1期111-114,共4页Economic Survey

摘　　要：笔者根据人力资本的3个层次,解决了人力资本专业性给其成本计量带来的难题。针对人力资本的特点,结合资本资产定价模型的原理,构建了权益性人力资本成本计量模型,该模型克服了传统计量方法的缺点,对现代企业人力资本成本的合理计量具有借鉴作用。Based on the three layers of human capital, the authors resolved the difficulty of the measurement of human capital cost caused by its specialty. In the light of the characteristics of human capital, in combination with the principle of capital assets pricing model （CAPM） , the authors construct a new property right human capital cost measurement model, which has avoided the defects in traditional human capital cost measurement and can be used for reference to measure the human capital cost of modern enterprises rationally.

关 键 词：无风险利率 人力资本成本 资本资产定价模型 风险溢价 

分 类 号：F240[经济管理—劳动经济]