摘要
在知识经济中,人力资本是企业经营的关键性资源,企业所有者与人力资本的契约成为公司治理结构的主要内容。在企业所有者与人力资本间的契约关系中,人力资本价值评估是其契约关系的基础。本文在对人力资本与一般资本相比所具有的不同特性进行分析的基础上,从人力资本作为权益参与分配的契约角度,对人力资本价值评估的方法及其应用问题进行了探讨。
In knowledge economy human capital is key resource for the enterprises＇ operation, the contract between owners and human capital is principal in coporate governance, which is based on value appraisal of human capital . The approaches of value appraisal of human capital includes： market, cost and profit approaches. This paper give a formula of human capital value appraisal based on income approach,and analyzes its applicsyion from the view of the contract in which human capital is regarded as equity.
出处
《当代经济管理》
2005年第4期121-124,共4页
Contemporary Economic Management
