证券业企业人力资本价值评估——以西部证券为例

The Value Evaluation of Human Capital of Securities Enterprises--Taking Western Securities as An Example

随着我国经济的快速发展,金融业获得了长足进步。证券业企业是金融业中特殊的一类,企业拥有的人力资本具有高流动性、高质量性等特征。针对证券业行业人力资本具有的特征,本文运用改进的收益法对证券业企业拥有的人力资本价值进行评估,得到较为合理的评估结果,期望为实务中人力资本价值的评估提供一定的参考借鉴。

With the rapid development of the Chinese economy,China’s fi nancial industry also embraces substantial development.Securities enterprises are a special category in the financial industry.The human capital possessed by enterprises has the characteristics of high mobility and high quality.Aiming at the characteristics of human capital in the securities industry,this paper uses the improved income method to evaluate the value of human capital owned by securities companies,and the evaluation results are reasonable,which provides a certain reference for the evaluation of human capital values in practice.