Enterprise Human Capital Achievement Appraisal Research

The enterprise, as an economic entity which exists for the certainly economic target, to weigh its goal's realization degree as well as the organization interior departments, the team and person to the organization goal's contribution degree, to judge organizes each activity to realize the organization goal's validity, cannot do without a series of achievement appraisal. Therefore, enterprise's achievement appraisal continuously is an important content of business management activity, received the scholar and manager's special attention, and is a domain important issue of the capital market, the corporate finance and management accounting.Since long-time, the enterprise achievement appraisal theory of thinking the whole enterprise as the appraisal object occupied dominant position, but along with the knowledge economy time, the human capital as the main body of enterprise plays more obvious and important role in the enterprise, becoming the key aspect of enterprise management. However, actually there are unusual people step in the research about so important enterprise resource, so that lacks the maturity appraisal system to weight human capital's value contribution and the display function. The human capital achievement appraisal as one of enterprise achievement appraisal important contents, not solely inspects the work achievements of enterprise staff, but from the capital investment angle, analyzes that human capital's value contribution to the enterprise. Human capital achievement appraisal will certainly plays more and more vital role in the enterprise human resources management, the management decision-making research and the innovation ability development.This article aims to establish a set of quite perfect human capital achievement appraisal system, correctly appraising the human capital to enterprise's contribution degree, helping enterprises to raise the human resources management level, the improvement of enterprise achievement and the enhancement of enterprise's core competitive power. This article based on the foundation of the enterprise human capital achievement appraisal research results, has thoroughly researched from the traditional pattern and the modern pattern two aspects about enterprise's human capital achievement appraisal. The main research content is as follows:1st, has outlined under the current knowledge economy time, the goal and the significance of choosing this topic, the significance of researching human capital achievement appraisal theory, the development evolution of the human capital and the achievement appraisal theory, the connotation and the characteristic of human capital as well as the particularity of human capital achievement appraisal. By performing thorough discussion, proposed this viewpoint of which the human capital achievement appraisal is one of subsystems of enterprise achievement appraisal, has also laid this article rationale.2nd, reviewed the economic and the management science research results about human capital fixed price theory, and mainly introduced the enterprise human capital value measurement and the appraisal methods at present, including the historical cost method, the reset cost method and the opportunity cost method from investment angle, the wages reward commutation method, the future income commutation method, non-buying goodwill method from output angle and so on. The human capital fixed price theory research has solved the questions about human capital value measurement and the appraisal, provided the foundation of human capital achievement appraisal.3rd, analyzed the insufficiency which exists in tradition achievement appraisal pattern from the human capital angle, pointed out the enterprise must establish the human capital appraisal index system which adapt the enterprise development as soon as possible. From four aspects including human capital profit ability, the management condition, the development potential and other assistance index, this article constructed the human capital achievement appraisal index system, has also made up for the insufficiency in existing achievement appraisal pattern, and through the case study, explained the feasibility of operation as well as applies it in the practical question.4th, introduced several kind of modern achievement appraisal pattern in detail including EVA, BSC and the benefit counterparts pattern, has analyzed each kind of pattern the enlightenment which brings to the human capital achievement appraisal. Through existing literature analysis, I found that existing achievement appraisal pattern each one mainly stress on the solution of tradition financial achievement appraisal system's some insufficiency, simultaneously oneself also has insufficiency, thus this article based on the summary to several kind of patterns, unified human capital characteristic, proposed conception frame based on the modern pattern of human capital achievement appraisal system.5th, has carried on the summary to this article research work, proposed further study direction. Carries on the achievement appraisal to the human capital is ultimately, the appraisal pattern will be also getting rich. The enterprise might unify its own management environment to adopt different appraisal methods, and to unify the financial index with the non-financial index has become the scholars'mutual recognition. The appraisal object will also gradually shifts from the narrow sense human capital- -the superintendent of enterprise- -to the essential personnel who have core technologies research ability.The contribution and the deficiency of this article lie in:1st, has studied with emphasis the innovation of appraisal index based on the enterprise human capital appraisal tradition pattern. According to the human capital achievement appraisal characteristic, separately from four aspects including the human capital profit ability, the human capital management condition, the human capital development potential and other assistance index, proposed the assessment method of enterprise human capital achievement, comprehensively quantified human capital achievement appraisal index, solved the question when implementation management in enterprise lacked the concrete operation pattern and the method, provided practicable technology and the method for the enterprise human capital management. The goal of establishing human capital achievement appraisal index system are as follows: to help enterprise accurate understand human capital's storage quantity and the service condition; to gain the information comprehensively including human capital's gain and conformity, maintenance and drive, control and adjustment, development and management conditions, and through the effective feedback information, to help the main body of enterprise reform decision-making, to solve the question which exists in the human resources management, to enhance the enterprise economic efficiency and the human resources management level truly. In the actual business management, the human capital achievement appraisal has not obtained the widespread implementation and application, moreover, to obtain correlation data of enterprise human capital is difficult in China, therefore this article lacks the guidance to the enterprise human capital achievement appraisal index construction, also only explains how this index system to apply in case research, and the findings also limit in this article supposition condition, once separated from the supposition, difficult is unknown, these still remaining insufficiencies also waited for further consummation in later research. If I have opportunity to study further, I will unify the social investigation and the case analysis, gain more real data, and form more practice value research results.2nd, in view of the enterprise human capital, based on the modification and the fusion of several kind of modern pattern research, proposed the conception of human capital achievement appraisal system. The financial dimension increased the EVA, to inspect human capital's contribution to the equity capital in the management enterprise's process; from three aspects including the benefit counterparts, the enterprise internal management process and the study growth, the non-financial dimension inspects how human capital function in the enterprise.As a result of author's level limitation, inaccuracy and incomprehension of non-financial factor conformity is unavoidable. For instance about the essential benefit counterparts' achievement appraisal such as the shareholder and the creditor and so on, may actually gain from traditional appraisal indexes of profit ability and debt redemption ability, therefore has not integrated it to the benefit counterparts' scope; as regards enterprise interior management process and study growth, because of the differences of enterprises'respective management environment, is unable exactly to propose which aspects needs to inspect, simply listed several items are unavoidable imperfectly, so further research on this foundation is anticipated.