Preliminary Study On Assessment Methods And Procedures Of The Human Capital Value

Under the condition of the socialism market economy, it is the resources that the enterprise owns the huge economy value that the human capital was think, and is increasingly value by enterprise. But the human capital value the valuation theories and practice opposite fall behind, for long time, did not cause people carry on the quantity to turn the research towards the human capital that be the enterprise property importance to constitute the part. Many value of employee's oneself that be develop by the enterprise cans not get the full body now, these employees control the advanced technique and technical abilities, having abundant management experience, flowing into other enterprises gratisly, result in lose very greatly. Because the employee the human capital value did not get the existing ,they outlaw motion appear in enterprise change the system. Along with the socialism market economy system establish gradually and gradually perfect, the human capital is in total property of enterprise the proportion have would be more and more big, also will cause the people's value more and more. Especially enterprise manager, technical personnel with the technique property investor, participate the ownership of a share allotment etc. the emergence of the phenomenon, be worth the request of the valuation to the human capital also more and more. This not only is a theories problem, but also is realistic problem that a demand solve. Therefore, calculate the request worthly to the human capital also more urgent.This text in drawing lessons from the domestic and international concerning the human capital value the foundation of research, from the theories and the method both sides to the human capital value valuation carries on the research. In the theories research: commence from the human capital and its related concept, to the corporation human capital of property rights, value to constitute and affected the factor to carry on the analysis, on this foundation, to the assumption, principle , general method that corporation human capital value the valuation, the basic theories problem of etc. of carried on the system analysis; the method research up: provide for to produce to evaluate the theories and valuation standard for foundation, pass analyzes the method to the cost method, method of residues, layer within the income method etc. method of usage, combine the human capital investigate of index sign system, set up the the human capital value evaluates the basic model, and according to the characteristics of the actual work, put forward the main procedure of the operation of valuation and regulation, with end attain to evaluate the process to be easy to the operation, the analyzing result science norm of purpose.