【摘要】 领导人才人力资本的价值是发挥其使用价值的结果,其价值增值一般有三条路径:其一是正向的促进性开发培养;其二是逆向的抑制性开发培养;其三是客观的检查、考核评价、自我反省的全方位开发培养。本文提出了领导人才人力资本价值增值、管理、审计关系的概念模型,认为领导人才人力资本的价值增值审计可独立为一个审计种类,并专门设计基于领导人才开发培养或价值增值的审计模型。更多还原

【Abstract】 The value of human capital of the leadership talents is the result of its use value been played.The value-added helps enhance its ability.The results of events handled by leadership talents varies considerably when the objective environment and condition become worse,tasks heavier and more complex and greater difference of the subjective value of leadership talents.Therefore,the value of leadership talents is required to keep adding value continually with the change of developmental conditions of the times,the more significant of task and the more complicated of environment.It is a requirement of mission,task,goal and times.The only way to realize the human capital value-added of leadership talents is management development,through which to realize value-added.Normally there are three paths to add value: the first is the positive promotion of development and training,the second is converse inhibitory of development and training,the third is the all-round development and training of objective examination,evaluation and self-reflection.In this paper,we propose a conceptual model of relationship among appreciation,management and auditing of human capital value of leadership talents.This paper also puts forward that whether the human capital value-added can enhance auditing or not should be developed into an independent category of audit and an auditing model based on the development and training of leadership talents should be specifically designed.更多还原