Research On The Value Measurement And Value Contribution Of Bank Human Capital

Human capital, especially the knowledge-based human capital, which plays a key role in creation value of the enterprise. Bank is a delegate of the knowledge-intensive enterprise, therefore, the investment and reasonable development of human capital in the bank cannot be neglected. Since the reform of stock system in the state-owned bank, the level of financial service had an obvious improvement and the creation of shareholder value also had statistically improved. The level of financial service and shareholder value creation in home banks is quite different, and it still exists a great distance with the banks of other countries. Without the policy support, human capital as the important investment essential should be put in the first consideration to raise the service level and the value creative ability. In the bank, precise measure of the value of human capital can assist the bank to recognize the production relations between physical capital and human capital, in addition, it can provide guidance to readjust the investment direction and improve operation management of the bank. In the paper colony human capital value and its contribution was studied based on the existing literature about human capital, and provided a chance to clarify the production relations between physical capital and human capital. The primary coverage is as follows:First, the human capital theory, human capital value calculation theories and relevant theories were summarized and the research approach of the study was clarified. Based on the comparative analysis of documentaries, a theoretical foundation of this research was proposed.Second, the theory of human capital property right and the theory of current value of human capital were emphatically introduced, and on this foundation, the value theory of models construction of this paper was formed:the creation process of the human capital value was the process of input-output of human capital, the human capital value includes the current value and the additional values obtained by current creation. In the model’s construction, the way of ratio calculating of human rcapital contribution value was improved, and industry data regression analysis method was used to retrace the industry output estimated value of human capital, and then figured out the human capital contribution value and rate of the bank. The information of28banking establishments was gathered as the sample to make a positive analysis of separation model of human and physical capital and to calculate human capital contribution ratio and contribution value of the28banks.Finally, we got the empirical conclusion which is colonial human capital value measurement model basically reflected the present situation of Chinese bank:human capital contribution ratio and contribution value of our bank was lower; human capital contribution ratio of state-owned banks was higher than joint-stock banks and city commercial banks, but the operation efficiency of the state-owned bank was low. We proposed some suggestions according to the above conclusions:commercial banks should strengthen the human capital strategy planning, reasonably adjusting human capital investment; should perfect the incentive mechanism of human capital to promote the human capital efficiency; should establish a good corporate culture to retain and attract excellent financial talents and to improve the value creation capital of bank human capital.