基于期权定价法的中小型科技企业人力资本价值计量

Human capital value measurement of small and medium-sized technology enterprises based on option pricing model

分析中小型科技企业人力资本的特点及价值计量的重要意义,运用期权定价方法及思想研究企业智力型人力资本计量问题,结合案例建立中小型科技企业人力资本价值的计量模式。

This paper introduces the characteristic of the human capital in small and mediumsized technology enterprises and the significance of human capital value measurement, explores the measurement of enterprises＇ intellectual human capital by using option pricing model and concept, and constructs the calculation model of human capital value of such enterprises with reference to cases.