Assessment Of The Value Of Human Capital For The High-tech Enterprise

Considering the difficulty of human capital appraisal with quantitative method, the paper gives the valuation method for human capital appraisal of high-technological company and certifies the parameters used in the model. About the problem of high-technological company human capital and appraisal method, this paper begins from the practical features of different human capital and combines with the usual assets appraisal methods and then gives the human capital appraisal model. About the problem of certifying the parameters, the paper deeply discusses the human investment cost, income,discount rate etc, totally six parameters on the base of human capital form process. And in the last part, the paper gives an example, which performs the detail process about analysis and calculation.