| 浅论人力资本的财务含义与人力资本的计量 |
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| 引用本文： | 萧维嘉,曹媛媛. 浅论人力资本的财务含义与人力资本的计量[J]. 西华大学学报(自然科学版), 2003, 0(Z1): 80-82 |
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| 作者姓名： | 萧维嘉 曹媛媛 |
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| 作者单位： | 1. 西南交通大学管理学院,四川,成都,610031
2. 天津大学管理学院,天津,300072 |
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| 摘 要： | 本文作者通过企业利润的来源对人力资本的财务含义进行了探讨.并根据此概念提出用人力资本所有者合同期内预计能给企业带来的超额利润的折现值计量人力资本及用欧式看涨期权的定价公式对人力资本进行计量的方法.
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| 关 键 词： | 人力资源会计 人力资本 物力资本 超额利润 计量 |
| 文章编号： | 1000-5722(2003)增刊-0080-03 |
| 修稿时间： | 2002-09-12 |
The Discussion About Financial Implication and Measurement of Human Capital |
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| XIAO Wei-jia ,CAO Yuan-yuan. The Discussion About Financial Implication and Measurement of Human Capital[J]. Journal of Xihua University(Natural Science Edition), 2003, 0(Z1): 80-82 |
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| Authors: | XIAO Wei-jia CAO Yuan-yuan |
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| Affiliation: | XIAO Wei-jia 1,CAO Yuan-yuan 2 |
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| Abstract: | In this paper, the financial implication of human capital is discussed, based on the source of profits . Furthermore , two methods are presented ,which can be used to measure human capital by capitalization of excess profits brought by human capital owner in the period of the contract and by Black-Scholes formula |
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| Keywords: | human resource accounting human capital material capital excess profit measurement |
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