| The assessment of the value of human capital is the essence of the theory of human capital investment. Though the theory of labour value and the theory of surplus value in the classic capitalistic political economics and the Marxist political economics are both related to the assessment of the value of human capital, the most direct, most profound and most substantial theoretial basis of which is the one which American economist Seodre w. Shultz introduced in 1960. the introduction of the theory of human capital investment, conforming to the need of intellectual economy, has aroused extensive concern among accountants, economists and administrators, for which Shultz was rewarded the Nobel Prize of Economics. American economist Carrie Buckle defines the theory of human capital investment as income averaged theory due to the consideration of the principle of the greatest benefits. The new developing economics, which attributes the differentiation of economic development of the countries to the human capital investment, studies the accumulation of human capital as an intrinsic variable. The innovative study and practice of the forerunners provides us with abundant resources. With the rapid development of globalized economy, the administrative human capital has increasingly been the main drive of the enterprise's permanent development It has been a project worth studying how to evaluate the value of the administrative human capital correctly to bring their initiative into full play to enhance the enterprise's competitive advantage. The thesis, combining Marxist theory surplus value, Western economic theory and the theory of calculation of capital value from the point of the form of value, analyzes the key elements influencing the value of administrative human capital and establishes the system of evaluation of the value of the enterprise's administrative human capital by comparing the theories of the value of human... |
PDF Full Text Request