摘要
本文主要阐述了如何以企业人力资源的贡献产出对人力资本进行定价。人力资本定价重点在于其创造的价值,即劳动的贡献,包括科学技术贡献和管理贡献。人力资本的贡献成果与企业的无形资产密切相关。本文尝试用产出法即"贡献货币化"法来计量人力资本并建立相应的操作模型。
The paper mainly discusses the issue of the evaluation of human capital according to the contribution of human resources in an enterprise.The key of the evaluation of human capital is the value it creates,namely the contribution of labor,including the contribution of science and technology and management contribution.There exists a close relationship between the evaluation of human capital and the intangible capital of an enterprise.The paper attempts to measure human capital output method,namely,'contribution monetization',and set up a relevant operating model.
出处
《财经研究》
CSSCI
北大核心
2003年第11期67-70,共4页
Journal of Finance and Economics
基金
中国博士后科学基金项目和复旦大学管理学院青年科学研究基金项目的阶段性成果
关键词
人力资本定价
“贡献货币化”法
自创商誉
the evaluation of human capital
contribution monetization,internally developed goodwill.
