The Research Of Intangible Assets’ Assessment In The Value Of Managers’ Assessment

Human resources have become the most important resource in modern enterprises, as aleader in human resources, Professional managers are the core of enterprise resources, thesufficient development and the complete reflection of the capital value of the managers, to acertain extent, determine the success or failure of an enterprise. We must pay attention to themanager’s role and value.At present, the manager’s salary to pay there are many ways, Howcan we find a more fair, how to better stimulate the intrinsic value of the manager’s pay todevelop the principle is particularly urgent.In this way, it has become an important problemthat the scientific and rational evaluation of the role and value of professional managers ofhuman capital in the business, so as same as mobilizing the working enthusiasm of professionalmanagers. In this paper, we study the value of human capital for the manager for threepurposes：firstly, get an exploratory study through the assessment of the manager value ofhuman capital, provide some reference for the development of executive compensation inhuman resource management. Secondly, by exploration and research through theestablishment of model to discover the manager’s value of human capital more equitable. Sowe enhance the value of its human capital. Thirdly, the study can cause people to pay moreattention to the human capital of managers, Makes people better able to explore and respecttalent, so manager’s value can be given full play, to bring more excess profits for theenterprise.The income approach is the most scientific method of evaluation of intangible assets. Butthere are many problems in the application of this method, Outstanding performance in themain technical and economic parameters to predict difficult, Resulting in assessing thereliability of the results greatly reduced.On the basis of analysis of the basic theory, this paperanalyzed the managers of the value of human capital’s connotation and characteristics, and werecognized its specificity. According to modern economics elements，price theory and assetvaluation theory, we can establish model of manager of human capital evaluation, this modelused the formula of the income approach to the evaluation of intangible assets, the formulatransplanted to the assessment of the managers of human capita in this paper. So we canassess the value of human capital for the manager, and makes an important reference forManager’s Remuneration. On the basis of theoretical analysis and case analysis, this paperpresents strategies and recommendations to improve manager human capital valuation.