The Measuring System And The Appliance Of Human Capital

When evaluating the value of the corporation, the ratio of the shareholder's right and the creditor's right along with each value have always been considered. With the coming of information economy, that knownedge and skill shall promote the development of corporation has gradually been confirmed. The function of the human resource in the evaluation of corporation has been paid attention to, and the theory of the human resouce accounting of evaluating the corporation's value has been perfect gradually. While the theory cann't be widely applied in practice for the limit of measurement about the human resouce.In the thesis the conceptions of human asset, human capital and human resouce and so on have been deeply studied and newly expatiated. With the review of the traditional measurement of human resouce, the evaluing system of human asset has been set up. And the system of human asset has been classified two aspect: the first, the measuring system in focus of financing index; the second , the measuring system in focus of non-financing index. The financing index lay particular stress on measurement, such as profit, salary, option pricing and so on, and should apply all kinds of theory synthetically, such as history cost method, the economical value method and so on. Non-financing index lay particular stress on the determining of nature, such as the construction of corporation culture, the team spirit, the satisfaction of employee and so on.Measuring the value of human capital in the thought of corporation, and measuring the value of corporation in the thought of human capital. Based on the traditional theory, the thesis bring forward that evaluating the corporation value shall take into account the value of human capital. Enlarging the measurement of the corporation value from two factors to four factors, corresponding model has been constructed in the thought of the value of each factor. Demonstration is to apply the corresponding model actually. The total value of corproation has been measured from the two aspects of thinking human capital value and non-thinking human capital.The thesis indicates that measuring the value of the human resouceshould take into account of the value of the human capital, and apply all sort of measuring metholds synthetically. Ignoring the value of the human capital, the value of the corporation should be underestimated. The study should perfect the measuring system of human resource accounting, and promote the appliance the human resouce accounting practically. It also be helpful to reflcet corporation value really. Dependig on the measuring system, investor, creditor and other interrelated person should make correct decision.