Research On The Measurement Of The Human Capital Value

Human capital is the most precious resources in the enterprise. It plays a very important role in the development of society and economy. With the deepening of opening-up and reform,the flow of human resource becomes more and more frequent. The emerging of problems such as human capital shareholding , Employee Stock Ownership Plan(ESOP) and Management Buyout(MBO) make new demands to measure the vale of human capital. Also,the value of human capital is always overlooked when the shareholders of the enterprise are changed,which causes the lose of the important intangible capital. Thus,the measurement of the human capital value is becoming an emergency problem to be solved in the theoretical and practical field. The thesis includes six chapters: Chapter one is the introduction. It discusses the significance about the measurement of human capital in the theoretical and practical field and also remarks the current research fruits. Then the article puts forward the research route and the research structure. Chapter two is the base of the measuring human capital values theory. From the view of the article, there are four theoretical foundations on the research. It intrudes the four theoretical bases and explains the human capital theory in detail. Chapter three is the introduction and the analysis for the composing of human capital values. First, it defines the three concepts easily confused: Human Capital, Human Resource, Human Asset, and differentiates them. Second, it discusses the composing of human capital values and analyses their influencing factors. Chapter four is the measurement of the human capital value. This chapter is the core of the article. Firstly, the article remarks the current measurement of the human capital value. Secondly, it classifies the human capital into three types. Finally according to the different human capital type, it puts forward different measuring models. The innovative models reflect the most important value of different human capital types .To some extent, the models have the applied value in practice. Chapter five is the application of the models. It applies the new models provided in Chapter four in the HG company LTD. It tells reader how to use the models to measure the value of the human capital. At the same time, the case proves the validity of the models. Chapter six is the conclusion and prospect. In this chapter the article gets some conclusions and points out some field that is worth of deeply research.