广义生产函数在人力资源价值评估中的应用

Application of Production Function in Value Evaluation of Human Resource

基于人力资本和人力资源会计理论,采用广义Cobb Douglas生产函数构建出一种新的人力资源价值计量模型,用来计算企业人力资源总价值及各个职位的人力资源价值,以此设计合理的激励机制和约束机制,可以解决委托代理关系中的效用最大化偏离问题。

Making use of the generalized Cobb-Douglas production function, a new model based on the human capital and human resource accountant theory is formulated for the value evaluation of human resource in this paper. The total human resource value and various job human resource values in the enterprise are accounted by the model, which are used on design the reasonable incentive and constraint mechanisms. Furthermore, the maximize payoff on the principalagent relation will be solved by those mechanisms, which is maneuverability.