Pricing Of Human Capital Owners

Along with the fast development of the information industry, human source has become the most important source to the strategic development of enterprises. Due to its great contribution to the economic increment, the position of human capital has been greatly upgraded in the enterprise management. As the owner of human capital, the process of value forming is dynamic, and the realization may not be achieved through single deal. Therefore, it will benefit theoretically as well as practically to study the human capital and set up the theoretical framework and methodology in terms of financial management.Based on the management theories, this thesis will start with the analysis of the concept and features of human capital, to re-interpret "human capital" and finally to build up the financial framework of human capital and to research owner of human capital pricing.This thesis consists of four parts. Part one defines the concept of human capital on the basis of financial analysis of human capital owners. Part two sets up the framework of the research and then discuss the owner's financial assumption, objectives and principles of finance as well as the features of owner's financial activity. Part three includes two sections: section one analyzes the forming of financial capital from the capital raising, investing, financing and getting primary profit; section two focuses the financial problems after the capital entering the organization. Part four studies the pricing problem. After the review of the related studies both home and abroad, this thesis, according to the different phases of the owner's entering to the organization, proposes the distinction between potential human capital and real human capital. This part also analyzes the factors, which cause the conversion of the two types of capitals. Finally, the corresponding pricing patterns are promoted and the maintenance and increment of the human capital's value is discussed.The innovation of this thesis lies in two aspects: in terms of research target, the study of the financial problems of the human capital expands the research field from the traditional financial analysis of substantial capital owner to the human capital; in terms of the research content, this study emphasizes two points: firstly, it tries to set up...