| In the era of knowledge economy,the importance of human resources is increasingly prominent.Innovative technologies and knowledge-intensive enterprises represented by artificial intelligence enterprises have become the "main force" of economic development,and the value evaluation of human resources cannot be ignored.As a special intangible asset controlled by the enterprise,human resources play an irreplaceable and important role in increasing the benefits of the enterprise.Research on the evaluation of the overall human resources value of the enterprise not only contributes to the long-term scientific development of the enterprise,long-term incentives at the micro level and investors obtain comprehensive information,effectively promote the smooth development of M & A activities and the integration of human resources in the later period,and increase the possibility of using human resources as a way of capital contribution to a certain extent,and can also help the overall industrial development at the macro level,thereby promoting Socio-economic growth.On the basis of studying and sorting out the relevant theories and research literature on human resources and real options,this article first summarizes and discusses human resources and their value assessments,and compares the common methods of human resources value assessment,combining the characteristics of knowledge-intensive enterprises,conclude that the analysis results of the real option method in the evaluation of human resource value of knowledge-intensive enterprises is applicable,and the identification of human resource options,it is considered that the enterprise human resource is actually a European call option,and its value evaluation is mainly related to the value of the call option brought by the uncertainty of future returns.On this basis,this paper builds a comprehensive measurement model suitable for the evaluation of the overall human resource value of knowledge-intensive enterprises,uses the expected value discount model in the economic value method to measure the current value of human resources,and selects the Black-Scholes model to evaluate the real option value of human resources,so as to obtain the overall human resource value of the knowledge-intensive enterprise composed of these two parts,and minimize the possible impact of parameter rationality on the evaluation results in the determination of specific indicators,and improve the feasibility of the evaluation method.Choose to use the improved Cobb-Douglas production function to measure the contribution of human resources to the output of the enterprise,and to indirectly determine the volatility of human resource value based on the changes in corporate income and the contribution rate of human resources.Finally,this article takes iFLYTEK(stock code: 002230),the artificial intelligence listed company of the software and information technology service industry,as a case to estimate the overall human resource value,verify and analyze the evaluation results.Through case analysis,we get that the evaluation results measured by the real option comprehensive model can reflect the overall human resource value of the enterprise more comprehensively than the traditional human resource value model.When the specific evaluation object is knowledge-intensive enterprise human resource,the real option method has more advantages than other traditional methods,the value of implicit options brought by uncertainty is quantified,the evaluation results are more reasonable,and the value measurement is more complete.This paper hopes that the research can provide a certain reference for the human resource value assessment of the same type of enterprise,and can promote the professional research and practical development of human resource value assessment in China to a certain extent,make the value of human resource get more attention,enhance the innovation power,and promote the knowledge intensive enterprises to better adapt to the development of the era of knowledge economy. |
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