人力资本当期价值计量与企业制度创新研究

发布时间：2019-01-11 10:22

【摘要】：人力资源逐渐成为企业各生产要素中最具经济增长潜力、最重要的资源，，在此基础上形成的企业家人力资本在经济发展中起着尤为重要的作用。本文在传统的人力资本价值计量模式的基础上，构建人力资本当期价值计量模式，并致力于企业的制度创新，通过制度创新使企业建立起高效的运营机制，改善经济效益，以充分利用人力资本这一生产力发展的关键要素。论文的正文部分包括七个章节的内容：第一章是绪论，主要阐述了论文的写作背景、研究的意义、研究思路和方法以及创新与不足；第二章是人力资本计量方法与企业制度创新的理论基础，主要分人力资本计量的理论基础与现代企业制度的理论基础两大部分。界定人力资本和现代企业制度，进一步阐述了人力资本产权理论、人力资本治理结构理论、人力资本分配的理论；第三章是国内外研究动态，主要阐述了人力资本内涵研究与人力资本价值计量研究两方面；第四章是人力资本价值计量方法研究，分析传统价值计量方法与当前主流价值计量方法，从而引出人力资本当期价值计量方法。第五章是人力资本当期价值计量模式的案例分析——以中兴通讯为例，对人力资本当期价值计量的三种模式，用中兴通讯相关数据进行分析，最后对案例进行分析；第六章论述基于人力资本当期价值计量模式的企业制度创新，以当期价值计量模式为基础，致力于企业制度创新，从而促进企业的发展；第七章针对全篇内容进行总结，得出结论。文章重点分析人力资本当期价值计量模式，分为人力资本当期群体价值计量模式、人力资本当期个体价值计量模式和人力资本当期分配价值计量模式三种。并与现代企业制度创新相结合，突出人力资本的重要性，致力于企业制度创新，促进企业高效的发展。创新之处在于本文以人力资本当期价值计量为切入点，论证其计量方法，结合企业制度创新进行研究。本文运用新制度经济学原理、归纳法和理论研究与模型分析相结合，适当的突出案例研究。使企业建立起高效的运营机制，改善经济效益，以充分利用人力资本这一生产力发展的关键要素。
[Abstract]:Human resources have gradually become the most economic growth potential and the most important resources among the factors of production of enterprises. On this basis, entrepreneurial human capital plays a particularly important role in economic development. On the basis of the traditional human capital value measurement model, this paper constructs the current human capital value measurement model, and devotes to the institutional innovation of the enterprise. Through the institutional innovation, the enterprise can establish an efficient operation mechanism and improve the economic benefits. In order to make full use of human capital, the key element of the development of productive forces. The main body of the thesis includes seven chapters: the first chapter is the introduction, mainly elaborated the writing background, the research significance, the research thought and the method as well as the innovation and the insufficiency; The second chapter is the theoretical basis of human capital measurement and innovation of enterprise system, mainly divided into two parts: the theoretical basis of human capital measurement and the theoretical basis of modern enterprise system. Define the human capital and modern enterprise system, further elaborate the theory of human capital property rights, human capital governance structure theory, human capital distribution theory; The third chapter is the domestic and foreign research trends, mainly elaborated the human capital connotation research and the human capital value measurement research two aspects; The fourth chapter is the research of human capital value measurement method. It analyzes the traditional value measurement method and the current mainstream value measurement method, thus leads to the human capital value measurement method in the current period. The fifth chapter is the human capital current value measurement model case analysis-taking ZTE as an example, to the human capital current value measurement three models, uses ZTE related data to carry on the analysis, finally carries on the analysis to the case; The sixth chapter discusses the enterprise system innovation based on the current human capital value measurement model, based on the current value measurement model, committed to the enterprise system innovation, thus promoting the development of enterprises; The seventh chapter summarizes the whole content and draws a conclusion. This paper focuses on the analysis of human capital current value measurement model, which includes human capital current group value measurement model, human capital individual value measurement model and human capital current distribution value measurement model. Combining with the innovation of modern enterprise system, the importance of human capital is highlighted, and the innovation of enterprise system is devoted to promoting the development of enterprise. The innovation lies in that this paper takes the current value measurement of human capital as the breakthrough point, demonstrates its measurement method, and carries on the research combining with the enterprise system innovation. This paper applies the principles of new institutional economics, inductive method, theoretical research and model analysis, and appropriately highlights the case study. In order to make full use of human capital as the key factor of productivity development, enterprises can set up efficient operation mechanism and improve economic efficiency in order to make full use of human capital as a key factor in the development of productive forces.
【学位授予单位】：安徽农业大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F272.92;F273.1

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