The Research On Incentive Mechanism For Human In Enterprise Based-on Human Resource Value

The arrival of the knowledge-based economy, the competition between the corporations has conveyed from with the base of traditional physical resources to the human resources. For the enterprises, human resources is the most critical resources, how to establish a scientific and effective incentive mechanism to encourage the initiative and creativity of human resources and to make them better services for enterprises is a first important problem. Therefore, the thesis of The Research on Incentive Mechanism for Human in Enterprise Based-on Human Resource Value has theoretical significance and practical value.The value of human resources is a basic point in this thesis. Therefore, the value of human resources must be measured firstly. Measuring the value of human resources is a heated topic problem. Numerous accounting scholars based on different perspectives put forward a variety of human resources value measurement model. But because of their own characteristic,complexity and uncertainty of human resources, so far, measuring of the value of human resource has yet to form a unified model. This thesis analyzes the value of human resource measurement theory, discussed various econometric models in detail. And the thesis improve the model of measuring current value of human resources based on the new accounting changes and adopt monetary and non-monetary method to measure the human resources group value and the value of individual human resources.Measurement of human resources value play an important role in the enterprise incentive mechanism, in order to reflect this role, the thesis work out the enterprise incentive scheme based on human resources value, and apply the value of human resources to the design of wages,stock incentives. Human resources information will be introduced to the enterprise design of incentive mechanism for the purpose of enterprise talent incentive mechanism to provide scientific basis for the quantitative. This will be conducive to stimulating enterprise human resource initiative and creativity, and enhance their quality of human resources and to prevent the brain drain.Finally, we select the company XY as a study object in order to verify the study conclusions of science and feasibility of this thesis, through analysis of the survey we propose Phantom Stock Option Plan for the company. We used survey data collected from the respective terms to compute the group value of human resources and individual value, and make them as the quantitative basis of Phantom Stock Option, and calculate the distribution shares of virtual stock options s in all individuals who participate in the planning .Through analysis we have deduced the conclusions of thesis is scientific and feasible.