Research On The Measurement Of Human Asset Value In High-tech Enterprises

Human asset is the most precious resources in the high-tech enterprise. It plays a very important role in the development of society and economy. With the rapidly development of economy, the flow of human asset becomes more and more frequent. But the measurement and report of human asset are not reflected in the traditional accounting system. The emerging of problems such as human capital shareholding, Employee Stock Ownership Plan(ESOP) make new demands to measure the value of human asset. Thus, the measurement of human asset value becoming an emergency problem to be solved in the theoretical and practical field. The study of the thesis can enrich and perfect the theory of human asset accounting, and will impulse the development of accounting science.The thesis holds that the difference between human asset, human capital and human resource is dynamic and static, human resource is the physical and social carrier of the others. The essential characteristic of human asset in high-tech enterprises is its heterogeneity, the heterogeneity of human asset represents its specificity, exclusiveness, scarcity and teamwork. Compared with the traditional enterprises, the high-tech enterprises'human asset is more fluid. The value of human asset not only depends on the hole investment process of human resource, but also the conversion of human resource to human asset in the enterprise, the human asset's value can be reflected only in the circulation.The thesis analyzes the concepts of human asset, human capital, human resource and the value of human asset, under the guidance of the related theory of economics and the basic theory of accounting measurement, the thesis makes careful research on measurement method of human capital, and forms a comparative systematic measurement model of human capital value according to the characteristic of high-tech enterprises. The innovation of the thesis lies in: Firstly, analyzes the system of human asset's value and discusses the formation process of human asset's value. Secondly, according to the characteristic of high-tech enterprise, this thesis put forward the concept of human asset's fluid cycle. Thirdly, using the measurement attribute of fair value, composes a new model of the human asset's value measurement in a fluid cycle.