我国人力资本产权价值确定方法初探

On the Measure of the Value of Human Capital Property Rights in China

作为产权投资形式的人力资本与其他要素资本所有者一样要参与企业剩余财产索取,在剩余财产的分配中,确定人力资本产权价值是其中的关键环节。我们认为,人力资本会计学特点,决定人力资本产权参与剩余财产索取具有必然性;人力资本产权参与企业剩余财产索取可建立相应的模型拟合;并可采用“未来收益现值法”和“语义差别隶属赋值法”,即定量分析与定性分析相结合的方法来确定人力资本产权价值。

As the human capital in the form of investment of the property right participates in distribution of the enterprise＇s surplus property like the capital owners of the other key elements, confirming the value of human capital property right becomes the key in the distribution of the surplus property. Through an analysis of the accounting characteristics of the human capital, this paper discusses the necessity of the participating in the distribution of the surplus property of the human capital property right. We can set up the models of the participating in the distribution of the enterprise＇s surplus property of the human capital property right, explaining in details “a method of current value future income” and “the assignment method of the attached value according to the semantic difference”, confirming the value of human capital property right with the method of the comkination of quantitative analysis and qualitative analysis.