Human Capital Of The Econometric Model

In this information, knowledge, technology is developing rapidly era, physical capital accumulation has far cannot satisfy an enterprise's development, human capital have undeniable become enterprise innovation development, and expand the market space, the first element of the capital. Arises at the historic moment, on the human capital research becomes in recent years many scholars object. For human capital theory basis, shareholder has been confirmed by many scholars, theoretical dispute mainly focused on specific implementation of difficult operation, so the present science for human capital Stock Right Realization System research is not much, and a majority of research mainly focuses on areas of the law , forming no systematic research achievements.This article from the traders top body shares in the study of the system of the ShanXi traders in adhering to enlighten, "labor pay equal attention to, humain-based" management idea, individual labor capitalization above and taught to equity, built EVA human capital equity current value measurement model. Model of the value of human capital is divided into two parts, costs and benefits. Cost through human resource which suffer wages, allowances, welfare, groom cost, insurance premium, termination fee expenses such as accounting, Earnings, through the introduction of financial indicators EVA will enterprise surplus value according to certain into rate for the distribution, will belong to the human capital effects of surplus value shall be recorded in the profits of human capital value created.In this paper, on the basis of Ohlson model modification, the enterprise value structure is divided into material capital and human capital composition is two parts, through choosing listed high-tech enterprise financial data, this paper analyzes on the company value and the relationship between human capital. The results of the study indicate that based on EVA human capital equity current value measurement model is effective response to human capital and the relationship between the enterprise value. Model scientific and effective the measure of the value of human capital, solve the human capital Stock Right Realization System operation link difficulties.On the human capital Stock Right Realization System research, the traditional human capital theory deepening and the application. Based on fully absorb the current human capital theory on the basis of existing research results, combining the ShanXi traders top body shares human capital management system, emphatically from the human capital theory applied perspective, this paper establishes a set of theoretical basis, conforms to our country national condition of feasible human capital value measurement quantization standard, in order to achieve fairness, impartiality and openness of the human capital potential long-term positive incentive.