| With the development of marketing economy, the importance of human resources has draw wide attention. It is a common sense that "The competition between the enterprises is the competition between human resources." In the marketing economy environment, almost all the resources have their own values. Human resources are the carriers of knowledge and key points in competition. Therefore, evaluation, qualification and inspiration to Human Capital has become more and more urgent.This thesis explains the signification of evaluation on human resources in Human Capital Areas from the aspects of management, accounting, distribution and inspiration of Human capital, It introduces the theory on how to evaluate the human capital, which is provided with the commentary.The Human Capital in this thesis can be regard as a "rising option." When the owner who possesses the material capital pays for the human capita, the value is as equal as the option premium. We can account Human Capital of the enterprisers by using F.Black- M.scholes Model of option pricing. Through this model, we can get the reasonable price when we inspire a special Human Capital. We should use three methods to encourage the enterprises type Human capital. One is fixed salary. Which is a short-term inspiration. The second is annual salary, which is medium-term inspiration. The third one is promissory right of stocks, which is a long-term inspiration. The standard of annual salary and promissory right of stock are calculated by rating model. It matches with the general stock and working length and it matches with the enterprise's value. This complies personal interest in the enterprise's department with the long-term goals of the enterprises value.Based on the evaluation of Human Capital and the inspiration of human resource, this thesis is a further research of Human Capital theory, which has practical value in stabilizing the andattracting the special talents for enterprise.Huang Yu-chun (MBA) Directed by Li Zhong-min...
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