The Study On The Method Of Measuring Hidden Human Capital In Enterprise

With the approach of knowledge-based economy, talented men who master the modern scientific knowledge and have the creative potentiality will replace the material resource to become the most important resource of enterprises, and increasingly become the main power which decides the cash flow and market value of enterprises in the future. But people in theoretical fields haven't still agreed upon many questions about human capital evaluation, and still less to set up a set of applied evaluation method. All these problems make human capital evaluation have trouble in being brought into the traditional asset evaluation system.The paper starts with the theory and definition of the human capital evaluation, and the analysis of human capital evaluation method existed, based on which some problems of putting the formers into practice are found, is presented. Then the paper puts forward the concept of hidden human capital and the list of the character of hidden human capital. An index system is presented to evaluate hidden human capital. A method of evaluating bidden human capital is given.The paper consists five parts:Part Ⅰ .The paper puts forward the purpose, significance and method of the thesis through analyzing and summing up the reference, pointing out the evaluation system is the combination of various theories.Part Ⅱ .By analyzing the existing methods of human capital evaluation, the paper points out the lack of the evaluation of hidden human capital of them.Part Ⅲ.On the basis of chapter two, the paper sets up the framework of evaluation indexes system of hidden human capital, and establishes the indexes.Part Ⅳ. The paper use analytic hierarchy process(AHP) to evaluate the hidden human capital adjustment index, which is used to adjust the Capital Asset Pricing Model to evaluate the human capital.Part Ⅴ. The paper draws a case study to show how the method is put to practice and the practicability of the mothed.