人力资本产权价值动态评估模式研究  

Study of Dynamic Evaluation Mode of Human Capital's Property Right Value

作　　者：马广林[1] 徐国君[1] 樊培银[1] 

机构地区：[1]中国海洋大学管理学院,山东青岛266100

出　　处：《中南财经政法大学学报》2011年第4期31-38,142-143,共8页Journal of Zhongnan University of Economics and Law

基　　金：山东省教育厅人文社会科学研究项目"基于AHP和模糊综合评判理论的人力资本产权价值计量模式研究"(J09WH68);青岛市社会科学规划项目"高端产业集聚区建设中企业核心人力资本价值创造潜力挖掘机制研究"(QDSKL100401);中国海洋大学青年教师科研专项基金项目"价值驱动导向的人力资本产权制度研究"(201013062)

摘　　要：现有人力资本产权价值评估模式陷入"绝对价值"和"静态计量"的误区,导致评估结论科学性和适用性不强。人力资本产权价值评估应树立"相对价值"和"动态计量"观念,建立以"连续割差法"和"360°模糊评判修正法"为核心的动态评估模式。通过连续割差法将无形资本价值、人力资本产权整体价值和人力资本产权个体价值逐步从企业整体价值中分割出来,从而实现对人力资本产权价值的初始计量;通过360°模糊评判修正法将人力资本价值创造贡献度与人力资本产权价值相连接,从而实现人力资本产权价值的动态调整,进而实现人力资本价格与价值的内在统一。该模式在完成对人力资本产权价值动态评估的同时,也能实现对人力资本的优化配置和有效激励。The existing mode of evaluation gets in crossroad of 'absolute value' and 'static measure' in evaluating value of human capital's property right,which results in unscientific character and infirm applicability.Therefore,the article scheme out the mode of dynamic evaluating,which's core is 'method of continuous dividing' and 'fuzzy evaluation and amendatory way of 360°'.Step by step,the method of continuous dividing separates invisible capital value,holistic value and individual value of human capital's property right from holistic enterprise's value.Consequently,inchoate measure comes true in human capital's property right value.At the same time,the fuzzy evaluation and amendatory way of 360° links contribution of human capital with value of human capital's property right.The dynamic adjustment becomes true in value of human capital's property right.Finally,the mode carries out internal unification between price and value of human capital.The mode brings dynamic evaluation of human capital's property right value to success.At the same time,it can realize scientific collocation and effective incentive on human capital.

关 键 词：人力资本产权价值 动态评估模式 连续割差法 360°模糊评判修正法 

分 类 号：F272.92[经济管理—企业管理]