Study On Value Measurement Of Human Capital Of Equity Type In State-owned Enterprise

In the era of knowledge economy, human capital has become an importantdriving force of economic growth, human resource accounting conform to the trend ofthe times also arises. How to measure their value has become an important field,although the theory has quite a few models, once applied to practice, they appear to bemeasured powerlessly all the time. In the special background of our country, thispaper choose the main body of value creation—human capital of equity type as themeasuring object, trying to build the value measurement model and incomedistribution pattern, which are suitable for our enterprises, in order to reduce theresistance of pursuing human resource accounting in our country.This paper mainly adopts normative analysis, first, the background and practicalapplication value are introduced，then it reviews the value measurement models, andfind out the breakthrough; second, it summarizes the composition of human capital ofequity type by reviewing the existing classification, which is the main body of valuemeasurement, and then through the introduction of relevance theory of valuemeasurement, which constitutes the theoretical basis of this paper; again, in order torealize the total value of the state-owned enterprise for initial separation, secondarydistribution and internal redistribution of human capital, it builds a series ofcalculation model by adopting the combination of precise measurement and fuzzymeasurement way, at the same time, considering entrepreneurs specially, it quantifiestheir historical contribution by segmenting the net assets growth manner in order tosettle the problems left over by history; next it constructs the income distributionmodel that fits our national condition:“annual basic salary＋risk annual salary＋on-the-job consumption that connect with their contributions”; finally, the paperintroduces the main conclusions and perspectives, and provides potential directionsand future study aiming at the shortcoming of the article.The innovation is to overcome the defect that measures all the human captialvalue by a universal model or a single measurement method, it puts the corporatetypes, different “roles” of human capital and different calculation models into aunified analytical framework, then it redefines the constitution of human capital, andbased on consideration of cost benefit, the paper simplifies treatment on the debt typehuman capital; and in view of the equity type human capital is the main creator in enterprise’s residual income, it takes some different methods focused on this kind ofcrowd, by doing this, it could achieve the unity among the group value, post value andindividual value of human capital in different positions within the whole enterprise,and also put the enterprise’s income distribution based on the contribution rate intopractice.In short, the purpose is to build a series of reasonable calculation modelaccording to different human capital in different roles in the organization, andcalculates their value by different categories, trying to construct an incomedistribution model that fits our national condition, by doing that, the enterprise couldmanage the equity type human capital effectively and make them create more valuefor the enterprises, in turn, also achieve their self-worth realization.