Research On Human Capital Evaluation From Purchase Goodwill Of Chinese Being Acquired Enterprise

From last century, merger and acquisition (M&A) is becoming more and more common. In China, the Opening and Reformation is pushing forward. Chinese economy is keeping increasing sturdy. M&A relation to Chinese companies has become common. In modern economy, Human capital is making greater and greater contribution to economy.In M&A process, human capital value in Chinese company is always neglected. And it is included in goodwill no matter employees remaining in or leaving the company. This directly results to Chinese human capital flying quickly to foreign companies. As a developing country, it influences Chinese company competition ability seriously.This thesis studies human capital in goodwill of M&A activity. It researches goodwill and human capital together. It expresses that human capital is very important to goodwill . It analyses current theories and concludes that they are not very suitable to evaluating human capital in goodwill . It combines Economics, Management and modern decision theories. It sets up three new methods of calculating human capital value in goodwill. The three methods suit to different kinds of companies and different human capital.