摘要
随着知识经济时代的到来,人力资本价值评估日益重要。文章借鉴期权理论方法,界定了人力资本复合实物期权的有关基本概念与特征;考虑到人力资本管理活动的多阶段特征,建立了人力资本价值复合实物期权评价模型;通过有效方法建立的人力资本价值评估,直接为企业人力资本薪酬管理体系提供科学的理论与方法依据,有助于充分挖掘人力资本潜力,全面提高企业工作效率。
With the coming of the era of knowledge economy, human capital assessment is becoming increasingly important. From option theory,the paper defines the basic concepts and features of the human capital's real compound option. Taking into account the multi-stage features of the human capital management activities, the paper constructs human capital value of real compound option evaluation model. The establishment of the assessment model of human capital will directly provide scientific theories and methodology to enterprises'human capital and salary management system, facilitating the discovery of human capital potentials and the improvement of work efficiency.
出处
《北京理工大学学报(社会科学版)》
CSSCI
2009年第3期32-34,39,共4页
Journal of Beijing Institute of Technology:Social Sciences Edition