Research On Human Capital Performance Appraising Based On Economic Value Added

With the arrival of knowledge economy era, the impact of human capital on the development of social economy is more and more apparent, what's more, human capital has become the decisive force of the enterprise to fulfill the strategic objective. The promotion of the value of human capital makes the theory of human capital a hot spot in business circles and academic circles. With the rapid development of the theory of human capital in our enterprise, series of problems also appeared, for example, blindness in human capital investment, inadequate investment of the human capital, the benefit conflict between the career managers and business owners, serious brain drain etc. After researching these problems, we can find that the deep reason is that there is no measurement to the performance of human capital, so the limitations exist in the enterprise configuration, in the salary arrangement and in the aspect of effective inspiration of human capital.On the assumption that enterprise management is rational and resources are disposed efficiently,First, Discusses the feasibility of human capital performance evaluation which is estimated by economic value added.Second,from the angle that corporation expenses are connected with various capital, this thesis puts forward a model which segregated human captial performance from the company's performance and measures the performance of enterprise manpower capital. Eventually, introducing the financing data of a commerce company and putting this into practice, this article estimates this company's manpower capital performance correctly.The proposal of the method can not only solve the problems which arise as the performance of human capital can't be assessed effectively, but also can reflect the company's overall investment patterns clearly, what's more, it can confirm, measure and evaluate the investment cost of all kinds of capital, which provides the effective basis for the decision of enterprise management.Through the above analysis, we can come to the conclusions as follows: first, we can conclude that the way of EVA has superiority by comparison of the performance appraisal of the enterprise. Second, in the process of analysing the relationship between enterprise performance and human capital performance, the expense is the best way to reflect the investment of various capital. Third, solving the problem that it's difficult to separate the human capital performance appraisal by using the enterprise expense as the starting point and separate the human capital performance appraisal from enterprise performance appraisal. Fourth,when demonstrating and proving this method in Wushang Group, we can obtain the enterprise's human capital performance appraisal,what's more, this approach provides reasonable suggestions for this enterprise's human capital salary and incentive mechanism by analysing the enterprise's human capital investment and earning position. And solve the problems effectively, such as the working activity of personnel is falling down ,brain draining is serious and company expense is difficult to control etc. The practice proves that there is scientific in theory and feasibility in the practice when it is based on EVA human capital performance disjunctive model.