【摘要】 现有人力资本产权价值评估模式陷入"绝对价值"和"静态计量"的误区,导致评估结论科学性和适用性不强。人力资本产权价值评估应树立"相对价值"和"动态计量"观念,建立以"连续割差法"和"360°模糊评判修正法"为核心的动态评估模式。通过连续割差法将无形资本价值、人力资本产权整体价值和人力资本产权个体价值逐步从企业整体价值中分割出来,从而实现对人力资本产权价值的初始计量;通过360°模糊评判修正法将人力资本价值创造贡献度与人力资本产权价值相连接,从而实现人力资本产权价值的动态调整,进而实现人力资本价格与价值的内在统一。该模式在完成对人力资本产权价值动态评估的同时,也能实现对人力资本的优化配置和有效激励。更多还原

【Abstract】 The existing mode of evaluation gets in crossroad of "absolute value" and "static measure" in evaluating value of human capital’s property right,which results in unscientific character and infirm applicability.Therefore,the article scheme out the mode of dynamic evaluating,which’s core is "method of continuous dividing" and "fuzzy evaluation and amendatory way of 360°".Step by step,the method of continuous dividing separates invisible capital value,holistic value and individual value of human capital’s property right from holistic enterprise’s value.Consequently,inchoate measure comes true in human capital’s property right value.At the same time,the fuzzy evaluation and amendatory way of 360° links contribution of human capital with value of human capital’s property right.The dynamic adjustment becomes true in value of human capital’s property right.Finally,the mode carries out internal unification between price and value of human capital.The mode brings dynamic evaluation of human capital’s property right value to success.At the same time,it can realize scientific collocation and effective incentive on human capital.更多还原