高新技术企业人力资本价值计量与权益分配

Equity Allocation and Measurement of Human Capital for Hi-tech Enterprises

根据高新技术企业的特点,提出了一种新的人力资本价值计量模式,即以个体计量方法计量企业重要人力资本价值,从而确定企业人力资本权益,以解决分配问题;以群体计量方法计量确定企业整体人力资本价值,以满足人力资本信息披露的需要。探讨了弗兰霍尔茨的“随机报酬模型”中难以确定的某职员在某服务状态提供的服务价值的确定方法,建立了比较可行的新模式;并探讨了高新技术企业人力资本权益的分配形式和分配比例问题。

A new measurement mode of human capital is proposed according to the characteristics of hi - tech enterprises. The mode is that the human capital equity is determined to solve the allocation problem by using individual measurement method to measure the important value of human capital; the whole value of human capital is determined to meet the need of information disclosure by group measurement method. This paper discusses the measurement of service value of a staffer in some condition and puts forward a feasible new mode. Moreover, the allocation form and proportion of human capital equity for hi - tech enterprises are probed.