| 高新技术企业人力资本价值计量与权益分配 |
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| 引用本文： | 戴春兰.高新技术企业人力资本价值计量与权益分配[J].武汉理工大学学报(信息与管理工程版),2006,28(12):150-154. |
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| 作者姓名： | 戴春兰 |
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| 作者单位： | 武汉理工大学,管理学院,湖北,武汉,430070 |
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| 摘 要： | 根据高新技术企业的特点，提出了一种新的人力资本价值计量模式，即以个体计量方法计量企业重要人力资本价值，从而确定企业人力资本权益，以解决分配问题；以群体计量方法计量确定企业整体人力资本价值，以满足人力资本信息披露的需要。探讨了弗兰霍尔茨的“随机报酬模型”中难以确定的某职员在某服务状态提供的服务价值的确定方法，建立了比较可行的新模式；并探讨了高新技术企业人力资本权益的分配形式和分配比例问题。
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| 关 键 词： | 人力资本价值 人力资本价值计量 人力资本股权化 |
| 文章编号： | 1007-144X（2006）12-0150-05 |
| 收稿时间： | 2006-06-09 |
| 修稿时间： | 2006-06-09 |
Equity Allocation and Measurement of Human Capital for Hi-tech Enterprises |
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| Dai Chunlan.Equity Allocation and Measurement of Human Capital for Hi-tech Enterprises[J].Journal of Wuhan University of Technology(Information & Management Engineering),2006,28(12):150-154. |
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| Authors: | Dai Chunlan |
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| Abstract: | A new measurement mode of human capital is proposed according to the characteristics of hi - tech enterprises. The mode is that the human capital equity is determined to solve the allocation problem by using individual measurement method to measure the important value of human capital; the whole value of human capital is determined to meet the need of information disclosure by group measurement method. This paper discusses the measurement of service value of a staffer in some condition and puts forward a feasible new mode. Moreover, the allocation form and proportion of human capital equity for hi - tech enterprises are probed. |
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| Keywords: | human capital value measurement of human capital human capital capitalized in stocks |
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