The Research On Human Capital Financing Of High-tech Enterprise

The status of human capital in high-tech enterprise , as a typical human capital-intensive enterprise, has been greatly raised and human capital has become an important factor in core competitiveness. So that how to acquire human capital have become an important problem to high-tech enterprise'survival and development. On this background, this paper discussed and researched on human capital financing in high-tech enterprise.Based on modern enterprise theory, human capital theory and physical capital financing theory, this paper put forward human capital financing conception of high-tech enterprise, and researched on relative problems according to this main line. Mainly discussed on demand forecasting method, financing cost computation and evaluation, financing risk measurement and controlling. The main points of this paper are as follows: (1) The forecasting of human capital demand can follow making an inventory of the present human capital, influencing factors analysis, type and quantity forecasting of human capital with both qualitative and quantitative method. (2)The costs of human capital financing in high-tech enterprise include recruiting cost, fixed salary cost and inspiring cost. It can measured by financing cost rate and evaluated by four index. (3) Defined the concept of human capital financing risk firstly, and established a risk estimate system and constructed a risk measuring model on fuzzy comprehensive evaluation, put forward controlling countermeasures to financing risk finally. This paper enriched the financing theory of high-tech enterprise, which is significant to strengthen human capital financing management and enhance core competitiveness.