The Enterprise Evaluation Model Based On Human Resource

In the age of knowledge-based economy with the variety of economy, the industrietypens and operating models are diversified. Human resource has contributed much to the enterprise value. Traditional corporation valuations on financial capital values are difficult to estimate enterprise values of some new type enterprises precisely, such as loss-making enterprises, periodic enterprises and high-tech enterprises, etc.However, there are so many difficulties on how to assess enterprise value with human resource. Researches on methods of enterprise value, assessment of property, the value of human resource or manpower are sorely needed.In the process of study on how to value an enterprise based on human resource, firstly, we make comparative study on traditional corporation valuations on financial capital values. Secondly, instead of classifying assets into tangible assets and intangible assets, we classify assets by applicability of accounting standards and association with human source, and then make up a corporation evaluation model concerning with both of external factors and internal factors. Thirdly, labor value is classified into laborer human resource value and enterprise human resource value by different objects. Finally, we make up a new model based on human resource to account corporation value.This new corporation value model can to some degree interpret why reports on the evaluation of bid differ from each buyer or differ from the bargainor. And we know that the value will change if innovation of enterprise happens.