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Measurement Model Construction Of Entrepreneur Human Capital Value

Posted on:2016-12-13Degree:MasterType:Thesis
Country:ChinaCandidate:J N RenFull Text:PDF
GTID:2309330473456506Subject:Accounting
Abstract/Summary:PDF Full Text Request
Knowledge is wealth and innovation leading to the future. the enterprise is a complex composed of financial capital and human capital human capital is becoming the key driving factor in promoting the economic development and realizing the enterprise value increment. As the entrepreneur human capital represents the highest level of human capital measurement model construction of entrepreneur human capital value needs to be solved. While most of existing econometric model based on single perspective.in this paper, it integrates "input" and "output" views and puts forward dynamic multi-stage model:"entrepreneurial base salary+entrepreneurs multiphase option value".This paper mainly adopts normative analysis and complete with mathematical calculation. First of all by reviewing the human capital measurement theory especially entrepreneurial human capital theory and analyzing the entrepreneur human capital connotation, characteristics and driving factors and value factors provides the theoretical basis for this paper; Secondly, it introduces the measurement model of entrepreneur human capital value from the perspective of "input" and "output", it sees basic salary as the measure of human capital investment, while the value of entrepreneur output is relegated with multiphase composite metering options. Considering the influence of industry development status and non-monetary factors on the financial performance of corporate, this article introduces two adjustment variables——entrepreneurs relative contribution value rate and the membership degree of entrepreneur human capital. Using analytic hierarchy process (AHP), judging matrix, composite methods such as fuzzy transform realizing for the measurement of the adjustment of variables.The innovation of the paper lies in:firstly, it forms a complete theoretical structure with analysis, measurement realization of the entrepreneur human capital value; Secondly it also mixes the precise measurement with fuzzy measurement. combines the subjective and objective factors into the inspection scope, avoiding the disadvantages of a single value and achieving a comprehensive value:Finally, the paper under the help of the multiphase composite options completing measurement of the entrepreneur human capital value, which is based on real option theory.the multiphase composite options can be dynamic. multi-stage timely calculate its value. effectively reduce the short-term behavior. according to the enterprise management status. advancing the long-term sustainable value between entrepreneur and enterprise.In short. by constructing the value measurement model of entrepreneur human capital. it realizes the goal of measuring the value of entrepreneur human capital and laying a foundation for its property rght incentive and the value distribution...
Keywords/Search Tags:human capital of Entrepreneur, value measurement, Multiphase composite options, fuzzy composite analysis
PDF Full Text Request
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