Research On Evaluation Methods Of Human Capital Value In M&A Of High Tech Enterprise

In the era of knowledge economy, the influence on the human capital is bigger and bigger, especially the high-tech enterprises that the high-quality talent is the leading factor.Now the focus on merger and acquisition has been from tangible assets to intangible assets, especially the human capital. Therefore, a reasonable assessment of human capital in high tech enterprises merger and acquisition is very necessary. But in practice, the value of human capital is often ignored, it will cause some problems,such as underestimating the value of merger and acquisition,misjudging the potential added value and losing the professional talents.And the method of human capital value assessment of high tech enterprises merger and acquisition is particularity, and there is no unified opinion in evaluation boundary. In this paper, on the basis of previous research results, combined with high tech enterprises, the aim of mergers and acquisitions and human capital, summarize the evaluation of human capital value.And analyze its existing problems.Establish a model of assessment for the high-tech enterprise in merger and acquisition.That for evaluating the human capital value reasonably and ensuring the merger and acquisition activity smooth progress has important significance.Through sorting the domestic and foreign literature,putting the high tech enterprises,the enterprise merger and acquisition theory and human capital value assessment in the merger and acquisition of the high tech enterprises theory as the foundation, based on the analysis of the defects of the existing human capital value evaluation methods,this article constructs a suitable method for human capital value assessment in high tech enterprises in mergers and acquisitions combined with the special nature of human capital in high tech enterprises in mergers and acquisitions. Finally, apply the model to the specific case, and analyze the results. The research of this paper enriches the system of value evaluation theories and methods of human capital, and it has important significance for evaluation of similar business.