Study On Human Capital Performance Evaluation Of Enterprises

Performance evaluation of corporate human capital is always hot and tough topic in the corporation and theory field. Evaluate human capital performance is very important in the modern enterprise. Shareholders need the information greatly that how effective and capable the enterprise human capital is, so they can make correct management decision.1. Structure and ContentsChapter 1First, review the relevant research papers on human capital performance evaluation of domestic and foreign enterprises, aggregates their research methods, ideas, theoretical basis and results. Then proposed the hypothesis of the article to facilitate the realization of the purpose of this research, establish the following three basic assumptions: (1) Human Capital Performance Evaluation is on the point from the owner of financial capital. (2) The method of the operator human capital performance evaluation can satisfy two levels of human capital performance evaluation. (3) Human Capital Performance Evaluation based on the rational and effective corporate governance mechanism. Finally, point out the ideas, methods and the objectives to be achieved in this paper.Chapter 2Human capital composed of managers and the most important technical staff. First, analyze the role and the specificity of human capital. Then, analyze the performance of human capital and enterprise performance. That human capital performance is the important ingredients of enterprise performance. Finally, explore the levels of human capital performance evaluation.Chapter 3The corporate governance structure impact Human Capital Performance from internal management and external management. Internal management impact human capital from three way: (1) If corporate governance structure designs are reasonable in distribution of power. (2) If Enterprise internal systems can support the decision-making behavior and the standardization process. (3) If the incentive and restraint mechanisms can effectively encourage managers and achieve the interests of the shareholders and managers of coherence.Chapter 4First, give out two enterprise performance evaluation tools: EVA and Balanced Scorecard. Analyze the superiority of their enterprise performance indicators for human capital performance evaluation. Second, from the financial and non-financial aspects design human capital Performance Evaluation System: (1) Human Capital financial performance evaluation based on EVA. EVA evaluation methods including direct EVA examination methods and the"real EVA - expected EVA"(2) non-financial performance evaluation concerns on the five non-financial performance indicators. They are product market share, internal operational process improvement, staff quality and vitality, technology capital accumulation and Organization capital accumulation.Chapter 5First, Set forth the principle of the comprehensive evaluation system: (1) Financial performance evaluation is a major, Non-financial performance evaluation is secondary. (2) Evaluate human capital performance accurately according to horizontal and vertical standard. (3) Objectively reflect the human capital owners to create value and efficiency. (4) Made the method understandable and workable.2. Method and Innovations(1) In-depth analysis of the corporate governance mechanism in human capital performance Mechanism, give out an important prerequisite for the Human Capital Performance Evaluation.(2) Optimization the traditional indicators of profitability indicators with EVA, proposed financial rate of return for EVA and EVA Human Capital Return innovatively.(3) Proposed the construction principles and tenets of the human capital financial performance indicators K and human capital evaluation of the overall performance system.