经营者人力资产的价值评估

The Evaluation of Enterprise Operators' Human Capital

经营者已成为企业最重要的人力资产,为了从利益分配上体现其重要价值,给予足够的激励,必须对人力资产进行全面、客观的价值评估。通过分析经营者人力资产的特点,阐明了经营者人力资产的评估原则,在此基础上借鉴未来工资报酬折现法和调整后的未来工资报酬折现法的优缺点,进一步提出了综合报酬贡献折现法,将每年经营者人力资产的价值确定为交换价值(工资报酬)和剩余价值(贡献)之和,经过调整后的年度经营者价值的折现值为经营者人力资产的价值,最后由算例比较论证了该方法的全面、客观性。

Enterprise operators have become the most important human capital. In order to have their importance embodied in terms of benefits and heighten their morale,their human capital must be properly evaluated.In this paper,the authors first analyze the human capital's features and point out the appraisal principles and then integrate existing value methods and set up the method of integrated rewardcontribution converting to present cash to make the appraisal comprehensive and objective through exemplification.The method confirms that the yearly value of the operators' human capital consists of the value of exchange and the surplus value,and that the total value of the operators is the sum of the present value of adjusted year value of operator's human capital. It's very significant to evaluate operators' human capital and to establish a motivating mechanism.