摘要
从人力资本的特性出发,研究发现人力资本定价的界限是人力资本在企业价值创造中的贡献价值而非其全部价值,还发现人力资本与企业间的契约不仅可以把人力资本的贡献价值从其全部价值中剥离出来,而且决定着人力资本的价值贡献机理。随后,在对企业中人力资本契约属性分析的基础上,创造性地构建出人力资本的契约矩阵,实现了对人力资本价值贡献特征的归类,并最终得出了一种基于契约属性研究的人力资本定价模型。
After annalyzing the characteristics of human capital, this paper finds that the boundary of pricing human capital is the value of contribution to the enterprise＇s value creation, rather than their full intrinsic value. In addition, the contract between human capital and enterprises can not only peel off the actual value from human resources＇ intrinsic value, but also determine the process of contributing. Subsequently, the paper analyses the contractual attribute of human capital profoundly, and sets up human capital contract matrix, which can classify the human capital properly. Finally, with the study on the characteristics of human capital＇s contribution, it attempts to set up an evaluation model of human capital based on contractual attribute.
出处
《科技进步与对策》
CSSCI
北大核心
2008年第9期183-186,共4页
Science & Technology Progress and Policy
关键词
人力资本定价
契约属性
契约矩阵
定价模型
Evaluation of Human Capital
Contractual Attribute
Contract Matrix
Evaluation Model
作者简介
阎晓博（1981-）男，陕西麟游人，兰州大学管理学院硕士研究生，研究方向为会计理论.
田中禾（1962-）男，四川乐至人，兰州大学管理学院教授、硕士生导师，研究方向为财务管理与会计理论。
