企业人力资本价值与管理

On the Value and Management of Enterprise Human Capital

舒尔茨创立的人力资本理论 ,以及后续发展起来的人力资本理论和我国学者的人力资本理论 ,为我们研究企业内人力资本价值作用奠定了理论基础。使我们看到人力资本对企业价值实现的巨大影响和贡献。从而要求我们 ,企业领导要树立“以人为本”的观念 ,在企业运作中 ,建立人力资本价值计量体系 ,在企业收益账目中反映出人力资本的价值量 ,建立完善企业内部的分配制度和激励制度 ,创建学习型企业 ,调适企业目标与职工个人目标的一致性 ,促使企业效益和价值最大化。

The theory on human capital founded by Schultz, together with the ones by later scholars including Chinese scholars, has laid a sound theoretical base for our research on the value of human capital inside enterprises. Besides, it has also enabled us to perceive the great influence and contribution of the human capital in the realization of the enterprise value. All this requests that the top management should always bear the human first concept in mind. In order to run their enterprises better, they should establish an evaluation system on human capital and quantify the value of human capital in their annual profit report. Meanwhile they should set up the learning enterprises, improve the salary and awards system in their enterprises and make the goal of their enterprises consistent with the goal in the mind of their individual employee. All these will definitely give an impetus to the maximization of the benefit and value of their enterprises.