The Research On The Evaluation Of Enterprise Human Capital Depreciation

Today knowledge as a powerful engine to promoting economic development, the humancapital appearance the development trend of continuous increment, Become the force of theeconomic development. Under the background of China’s human capital market gradually formedand technology continues to advance, to master the knowledge and skills and through continuousaccumulation for update is the focus of the topic. Indeed human capital has the characteristics ofvalue-added continuously in the use process, But under the pressure of the technology cycleshortened and increased competition, some enterprises are faced with the risk of human capitalderogatory. How to identify human the risk of human capital, How to measure the degree ofenterprise human capital derogatory, How to deal with enterprise human capital derogatory, Howto keep enterprise human capital increment? Those question have become the realistic problemurgently to be solved before many companies. In this paper, by using the theory of human capital,Life cycle theory and the theory of risk management as the theoretical basis, To do more in-depthresearch on the evaluation of enterprise human capital depreciation. This paper mainly discussesthe following contents:（1） On the review of relevant theory and literature,put forward thought of the research. byusing the theory of human capital, This paper defines the connotation of enterprise human capitalderogatory and division the type of derogatory. According to discount reason is divided intointangible derogatory and tangible derogatory; According to the staff’s initiative and passivity aredivided into absolute derogatory and relative discount.（2）From two aspects: group and individual to analysis the enterprise human capitaldepreciation of the reasons. At the group level, from the enterprise human capital carrier itself andthe enterprise management two aspects to the statement; as an individual in the market, from thepolitical and economic environment, market environment, etc, to state the derogatory to theenterprise. That could not only come up from the overall grasp the derogatory, but also focus ondetails, arrival at even to analysis the source of derogatory.（3）On the basis of the above research and analysis, greate a set of index system to measureenterprise human capital derogatory. Index system is composed of a series of statistical indicators,which reflecting the human capital derogatory. Which is divided into three layers: target layer,factors layer and index layer, and chooses the AHP analytic hierarchy process (AHP) to determineindex weight. （4）Standing on the enterprise and government two aspects, put forward to deal withenterprise human capital stock derogatory action strategy. Enterprises should increase investmentin human capital perfect incentive constraint mechanisms and create a good working environmentfor employees; The government should build suitable environment for the enterprise humancapital investment and health care system.Because our country scholars’ research on the enterprise human capital depreciation is juststarted, related research achievements not deep and perfect enough. At the same time by thelimitations of my research ability is insufficient and lack of relevant data, in this paper, theanalysis of the causes of enterprise human capital stock, denouncing and derogatory degreeevaluation method is not yet mature, it remains to be further research.