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The Study Of Related Problems On The Evaluation Of High-tech Enterprise Human Resource

Posted on:2012-12-07Degree:MasterType:Thesis
Country:ChinaCandidate:F F ChenFull Text:PDF
GTID:2189330335475496Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the era of knowledge economy, high-tech enterprises develop rapidly, playing an important role in the economic development of nation. Human resources as the key factor to the success of the enterprise, their value has a closely relationship with efficiency of high-tech enterprise. But now because lack of the researches aimed at the evaluation of the human resources in the high-tech enterprises, their value can not be accurately reflected. On the one hand, it causes the staff has no enthusiasm for work, seriously influencing the development of high-tech enterprise; on the other hand, in M&A, the value of high-tech enterprises can not be correctly reflected, resulting the property outflow. So, the research on evaluation methods of human resources value in high-tech enterprise has great practical significance.After reviewing the domestic and foreign researches, the paper analyses the human resources value on the basis of the theory related to human resources evaluation. In the process of analysis, the uniqueness of the high-tech enterprises and life-cycle approach are taken into consideration. According to the results of the analysis, the paper tries to choose the suitable evaluation methods for human resources in the different stages of the enterprises.In the early Stage of the enterprises, the paper suggests the method of Balanced Scorecard can be used to evaluate to the human resources. Its key point is the evaluation should be based on the enterprise strategy and performance. In this way, the human resources can be assessed comprehensively; moreover, it can motivate employees to work hard and improve themselves continually. In the growing period, the paper suggests the economic value method can be used. In the assessment, the idea of the two-stage equity valuation model is used for reference. The paper suggests the staff salaries should be added to this method, which can be as the compensation value of the human resources. In the mature stage, the paper suggests the non-purchased goodwill method can be used. Extra profit is created by human resources and other Intangible Assets, so the contribution of other intangible assets should be eliminated. The normal profit is created by human resources and material resources, so the contribution of material resources should be eliminated.
Keywords/Search Tags:high-tech enterprise, human resource value, life cycle, evaluation method
PDF Full Text Request
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