企业人力资本当期贡献率计量的新方法——基于宏观经济计量模型的微观运用

A New Method of Measuring the Current Contribution Rate of Enterprises’ Human Capital——On the Basis of Micro Application of Macro Econometric Models

"知本主义"时代,人力资本已经成为企业的主要生产要素,为了更加深入地研究和运用人力资本,需要较为准确地计算企业当期新增价值中人力资本贡献率。本文沿用"投入-产出"观的思路,主要将宏观领域的研究方法和计量模型运用到某个行业和具体的微观企业,利用企业财务数据采用回归的方法,估算企业人力资本的贡献率。分析发现企业人力资本贡献率已经超过物力资本贡献率,并逐步成为企业经济增长的主要推动力,企业应该尊重人才,提高其价值创造积极性。

In the "Knowledge being"era,human capital has become a major factor of production. To study and practice the human capital more fatherly,companies need to accurately calculate the current contribution rate of human capital in the new adding value. This paper has used the idea of "input- output",and mainly applies the research approaches and the models of macroeconomics to micro- enterprises,by using regression methods to estimate the rate. Evidence has been found that the contribution rate of enterprise’ human capital has exceeded the rate of physical capital,and it is gradually becoming the main driver of economic growth in an enterprise. Thus,the companies should respect the talents and increase their production enthusiasm.