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The Study On The Accounting Measurement Of Human Capital Of Entrepreneurs

Posted on:2009-10-27Degree:MasterType:Thesis
Country:ChinaCandidate:C GuoFull Text:PDF
GTID:2189360245994386Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the arrival of the era of the knowledge-based economy, human capital becomes increasingly important. Human Capital of Entrepreneurs is one of the most important indicators of an organization's ability to create and sustain value: they come up with the ideas for new innovations. Accordingly, we need to study how to measure the value of Human Capital of Entrepreneurs. Although this subject is paid close attention to, the value is not reflected correctly. The study of the Measurement of Human Capital of Entrepreneurs is of great importance, not only for the reflect of a company's comprehensive competition, but for the arousing the enthusiasm of human resources. This paper tried to solve the problem of difficult-to-operate and the strong subjectivity when measure human capital. Firstly, this paper reviews the theory of entrepreneur and the theory of Human Capital of Entrepreneurs, and makes a definition of Human Capital of Entrepreneurs. Then the paper analyses the intension and feature of Human Capital of Entrepreneurs, which is asset specificity, hard to monitor, risk undertaken and the complexity of pricing. This analysis makes a solid foundation for the following part. In order to measure the internal value of Human Capital of Entrepreneurs, this paper combine two methods together, that is real option and fuzzy synthetic evaluation. We use real option to evaluate the outer value of Human Capital of Entrepreneurs and use fuzzy synthetic evaluation method to evaluate the developing efficiency. Under this thought, the paper built a model to measure the intern value of Human Capital of Entrepreneurs, using monetary method and non-monetary method. To inspect and verify the validity of the model, we did a questionnaire survey and empirical research in this paper. The results demonstrate the model we built is feasible and effective. Finally, on the basis of the analysis above, we make a conclusion and research prospect.
Keywords/Search Tags:Human Capital, Human Capital of Entrepreneurs, real option, fuzzy synthetic evaluation, empirical study
PDF Full Text Request
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