企业人力资源价值评估的及应用毕业论文.doc

企业人力资源价值评估的研究及应用 学 院 管理学院 专 业 财务管理 年 级 2007级 姓 名 赵晶 指导教师 林盛 年 月 日 摘 要 在社会主义市场经济条件下，人力资源被认为是企业拥有的巨大经济价值的资源而日益受到重视。作为一种特殊的无形资产，人力资源直接或间接影响着企业的资产结构、管理模式乃至竞争优势和长远的发展战略。尤其是随着市场经济体制的逐步确立和日益完善，使得对人力资源价值的评估无论从理论上还是应用上都是一个亟待解决的问题。近些年来，国内外的专家学者提出了多种计量模型和评估方法。如马克思的劳动价值论巴鲁克列夫和阿巴施瓦茨提出未来收入折现法；美国的赫曼森提出了未来工资折现法；弗兰霍尔茨提出了随机报酬法；赫曼和琼斯提出了内部竞价法等个人价值计量模型。 ABSTRACT Under the conditions of the socialist market economy, human resources is considered to be a huge economic value of enterprise resources and more attention. As a special intangible assets, human resources, directly or indirectly impact on the enterprises capital structure, management and even the competitive advantage and long-term development strategy. Especially with the gradual establishment of market economy，making the assessment of the value of human resources in terms of theory and application is a serious problem. In recent years, domestic and foreign experts and scholars made ??a variety of econometric models and assessment methods. Such as Marxs labor theory of value；Baruch· Lev and Aba.· Schwartz proposed discounted future income; U.S. Hermanson presented the adjusted discounted future wages; Frank Holtz made ??a random compensation law; Herman and Jones proposed law within the individual auction Value model. That can be summarized in short wages, cost, revenue-based measure and evaluate the three ideas, have some truth, but there are some deficiencies. This article mainly through the first two chapters the definition of human resources, characteristics and content of human resource valuation, assumptions, principles, goals and other aspects of the simple exposition reveals the human resources of enterprises to assess the significance of nearly the same time simple Lieju Years of research progress at home and abroad, for reference. Chapter III by the classification based on the work of the assessment, focusing on human resources, several