【作者】 李晨；

【导师】 权锡鉴；

【作者基本信息】 中国海洋大学 ， 企业管理， 2007， 硕士

【摘要】 人力资本理论创立以来,世界经济发展的实践越来越显示出人力资本的重要性。企业家人力资本作为人力资本的一种重要类型,居于企业的中心地位,是企业发展的决定性因素,被视为企业的核心竞争资源。而人力资本价值评价理论和实践的发展则显得相对滞后,从而导致长期以来对企业家人力资本缺乏严格的实证性研究。随着社会主义市场经济体制的逐步确立和完善,人力资本在企业总资产中所占的比例将会越来越大,特别是伴随着两权分离、企业社会化以及生产剩余理性分配等现象的出现,就必须对人力资本价值,尤其是企业家人力资本价值做出明确的诠释,并对其进行评价。显然,这不仅是一个理论问题,而且是一个亟待解决的现实问题。本文在借鉴国内外有关人力资本价值研究的基础上,从理论与方法两方面对企业家人力资本价值评价进行研究。理论研究上,从人力资本及其相关概念入手,对企业家人力资本的价值及影响因素进行了阐述;并在此基础上,对企业家人力资本价值评价的原则与方法等基本理论问题进行了系统分析。方法研究上,通过对现有人力资本价值评价方法的分析研究,运用定性分析与定量分析相结合的方法构建了企业家人力资本价值评价指标体系,通过层次分析法确定各个指标的权重,并通过对青岛市某家电企业的CEO人力资本价值的评价验证了该指标体系及模型的有效性。更多还原

【Abstract】 Since the Human Capital Theory was found by Schultz and Becker in the mid-19th century, the development of world economy has shown the importance of human capital. Human capital is the key factor of economic development. Entrepreneur human capital, regarded as one of the core competitive resources, plays an important role in the enterprise and decides the development of the enterprise. But the research on evaluation of human capital value is relatively backward. Our knowledge of human capital is limited in his quality. With the gradual establishment and perfection of the socialist market economy system in China, the percentage of human capital in an enterprise’s total capital is increasing, especially when there is merger, allocation of equity, and so on. So it is essential to make clear the definition of human capital, especially entrepreneur’s human capital. This not only is a theories problem, but also is a realistic problem that needs to be solved.Based on the research on human capital value at home and abroad, this paper discusses the estimation of the Entrepreneur’s Human Capital Value from the theoretical and practical perspectives. In the theory research, commenced from the human capital and its related concept, this paper explains the value of entrepreneur’s human capital and its affected factors. On this foundation, it analyses the principle and general methods that evaluate entrepreneur’s human capital value and the basic theory problems. In the method research, through the analytic study of existing methods to Entrepreneur’s human capital value, this paper explains the evaluation index system of Entrepreneur’s human capital value with qualitative and quantitative methods. It also fixes the index weights using the analytic hierarchy process, and evaluates the CEO’s human capital value of an appliance company in Qingdao with this appraisal index system.更多还原