摘要
随着知识经济时代的到来,知识要素将取代资本要素成为最核心的生产要素。对智力资本的量化评估是从工业经济时代向知识经济时代转变的一个重要里程碑。因此,对企业的人力资本价值进行评估和确认,对人力资本参与分配、激励创新、促进企业财务管理创新及发展高新技术产业具有重大的意义。文章结合人力资本的特点阐述了企业人力资本价值评估的必要性及评估方法。
With the coming of knowledge economy times, knowledge will replace the capital as the core factor in the process of the production. To evaluate intelligence capital is an important milestone in the process of industry economy times entering into knowledge economy times. So, the evaluation and acknowledgement for the enterprise's capital value of manpower have important significance for the capital of manpower participating in the distribution, prompting and innovating, promoting the innovation of the enterprise's financing management and developing the high-tech industry. Combining with the characteristics of capital of manpower, this article expatiates the essentiality and method of the evaluation of the capital value of manpower.
出处
《企业技术开发》
2006年第11期69-71,98,共4页
Technological Development of Enterprise
关键词
人力资本价值
生产型人力资本
经营管理型人力资本
分成率
股票期权
capital value of manpower
productive capital of manpower
managing capital of manpower
dividing rate
stock option