The Value Of Human Assets In High-tech Enterprises Research On Evaluation Model Construction

High tech enterprises are knowledge intensive, technology intensive and technology intensive economic entity, this point of view has reached a consensus. In today’s rapidly changing world, the rapid development of high-tech enterprises, and gradually become an important source of income for the national economy. And human capital in high technology enterprises plays a vital role, is an indispensable source of excess returns of enterprises, so the value of human assets in a large extent determines the level of the value of the whole enterprise of high-tech enterprises. But now there is no specific human assets valuation model can with high and new technology enterprise of relevant evaluation business match exactly, make unable to correctly assess the value of high-tech enterprises in the human assets, human assets flow is also accompanied by the gradual increase of China’s economy and the rapid development of foreign exchange, also more and more frequent. A large number of issues related to the emergence of a large number of issues, but also the accuracy of the assessment of the value of human assets put forward more stringent requirements, lack of scientific and rigorous evaluation system, will cause a large number of unnecessary loss of human assets. Because of the special nature of the high-tech enterprises, the human capital is very large, so the author thinks that it is significant to construct the human asset evaluation model for the high-tech enterprises.Firstly comprehensive analysis studied the theory of domestic and foreign human capital research and human assets of existing assessment methods, and the characteristics of the high and new technology enterprise itself and of the value of human assets produce influence factors are analyzed and summarized, in the end, combined with the characteristics of high technology enterprise human capital value, valuation model of silver mirror were appropriate improvement and its application in the actual case to be demonstrated analysis.In this paper has the following several aspects of the Innovation:1. The human assets valuation theory into practice, specific application in the high technology enterprises’ human assets valuation, and in similar studies in the past pay more attention to in talent assets evaluation theory research, lack of pertinence and Empirical Study of utilization; 2. High and new technology enterprises as a specific object of study and environmental variables; 3 to the high-tech enterprise human capital pricing method of practical study, for the evaluation of human assets of practice to provide references.