中小企业人力资本价值探析

Probing into small and medium enterprise human capital value

近年来,我国中小企业得到迅速发展,在发展经济、提供就业等方面都做出了积极的贡献。而中小企业中人力资本究竟价值几何越来越受到理论界和企业关注。本文从无形资产的角度考虑人力资本的价值,希望能起到抛砖引玉的作用,让中小企业和学者可以从更多的角度评估人力资本的价值。

In recent years,medium-sized and small enterprises in our country gets prompt development,and have active contribution in developing the economy and providing employment.But,scholars and enterprises attention more and more the human capital value in medium-sized and small enterprises. The article considers the human capital value from the aspect of intangible assets.The author hopes that the article is paid attention to by medium-sized and small enterprises and the scholars and they can appraise human capital from more angles.