【作者】 聂会平；

【导师】 王培根； 冯艳飞；

【作者基本信息】 武汉理工大学 ， 高等教育学， 2004， 硕士

【摘要】 自从人力资本理论产生以来，教育的经济作用日益被人们所认识。通过教育，使人们的简单劳动变为复杂劳动，劳动的价值含量提高并极大地促进了经济与社会的发展。但是教育的经济作用效果如何却一直是困绕经济学家，管理学家的重要问题。作为社会经济活动的基本单位——企业，是人力资本发挥重要作用的重要场所。为了在市场竞争中立于不败之地，求得生存和发展，企业必须重视人力资本的开发与利用。而如何评估人力资本的经济价值，为企业进行人力资本管理和定价提供依据则是人力资本开发与利用的关键，这不仅影响到企业经济效益的提高，而且也成为评估教育经济作用的重要方法与手段。 本文从分析人力资本的评估现状出发，通过分析人力资本的内涵，表现形式及其价值构成来展开论述。首先系统论述了目前比较成熟的人力资本评估方法，并在结合企业特点和人力资本特点的基础上提出并论述了人力资本的三种价值，即成本价值、内涵价值和新增价值。然后根据企业人力资本的评估目的构建了企业人力资本的评估模型并加以论述。最后分别论述了企业人力资本群体价值评估和个体价值评估，并结合企业人力资本定价实践提出了人力资本定价的制度设计。更多还原

【Abstract】 Since the theory of HC come into beings, the economical function of education has been known by human beings. Simple work turned into sophiscate workthrough education, and the value content of work have improved and advanced the development of economic and society while the economical effect of education always puzzled economical practice, enterprises are the important fields of HC making effects. In order to survive and develop in the market competitions, they have to pay much attention to the development and utilizing of HC. So it is the key of the economical evalue of HC and how to provide the fundation for enterprises managing and price HC, which not only influences the economical results of enterprises, but also becomes the important way and method of evaluating economical function of education.The dissertation begans at the evaluation condition of HC today, and make full illustration on the content, forms and evalue constructure of HC. Firstly, the auther analysis the mature methods of evaluating HC at present, and advances and illustrates the three values of HC based on the characters of enterprises and HC, costvalue, content value and add value. Secondly, the auther constructs and illustrates on the mode of evaluating HC of enterprises according to whose aim. At last, the auther illustrates on the collective value appraised and individual value appraised of enterprises HC respectively, and advances the system designing of pricing HC based on the practice of pricing enterprises HC.更多还原