摘要
本文认为 ,企业家人力资本是企业价值的关键驱动因素 ,在对传统的企业家人力资本计量模型进行综评的基础上 ,提出计量企业家人力资本的期权综合模型方法 ,即先按照期权模型计量出企业家人力资本的内在价值 ,再按照模糊计量来衡量企业家人力资本价值发挥的效率 ,按照综合评价指标体系衡量企业家人力资本的业绩调整系数———“乘数” ,借以相对较为完善地衡量企业家人力资本的实际价值。
The paper thinks that human capital of enterpreneurs has become one of the Key value-driving factors of enterprises value.Based on commemting on three calssic measurement models,the paper puts forward a new model named comprenhensive option model to value human capital of enterpreneurs.Firstly,the paper uses option model to measure intrinsic value of human capital of enterpreneurs,then uses Indisdinct measurement method and compenhensive valuation metrix to decide the efficenncy of management and performance ajustment coefficent of Human capital of enterpreneurs.
出处
《中国工业经济》
CSSCI
北大核心
2003年第8期84-91,共8页
China Industrial Economics
基金
国家社会科学基金项目 (0 2BJY0 2 1 )
教育部人文社科重点项目 (0 2JAZ790 0 1 2 )
