企业人力资本存量贬损的评估研究

发布时间：2018-01-06 02:11

本文关键词：企业人力资本存量贬损的评估研究　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：在以知识为强力引擎促进经济发展的时代，人力资本呈现出不断增值的发展趋势，，成为经济发展的主导推动因素。在中国人力资本市场逐渐形成、技术不断进步的背景下，掌握知识和技能并通过不断积累进行更新是时下焦点的话题。的确，人力资本具有在使用过程中不断增值的特征，但同样不能否认的是，在面临技术周期缩短、竞争加剧等压力时，部分企业面临着人力资本存量贬损的风险。如何识别企业人力资本存量贬损的风险；如何度量企业人力资本存量贬损的程度；如何应对企业人力资本存量贬损；如何保持企业人力资本存量的保值增值？这些已经成为摆在许多企业面前亟待解决的现实问题。本文运用人力资本理论、生命周期理论和风险管理理论作为理论基础，对企业人力资本存量贬损的评估与应对策略做了较深入的研究，主要探讨了以下内容：（1）对相关理论和文献进行了回顾，提出研究思路。本文借助人力资本理论进一步界定了企业人力资本存量贬损的内涵，并对贬损的类型进行了划分，按贬损原因划分为无形贬损和有形贬损、按员工的主动性和被动性划分为绝对贬损和相对贬损。（2）从群体和个体两个层面对企业人力资本贬值的原因进行分析，首先在群体层面，分别从企业人力资本承载者本身和企业内部管控两个方面来陈述；其次将企业作为市场上的一个个体，从技术环境、政治经济环境、市场环境等方面来陈述其对企业贬损的影响。这样，不仅能从总体上来把握贬损的原因，还能着眼于细节、落脚于细处，逐一剖析，从根源上探其究竟。（3）在以上研究分析的基础上，创建了一套度量企业人力资本存量贬损指标体系。指标体系是由一系列反映人力资本存量贬损的统计指标所构成的，共分为三个层次，第一层是目标层：企业人力资本存量贬损；而第二层是因素层：从人力资本承载者本身，企业内部和外部环境因素三个角度来设置的；第三层是指标层：用来支撑和评估第二层因素层的指标。最后，选用AHP层次分析法确定指标权重。（4）站在企业和政府两个角度上，提出了应对企业人力资本存量贬损的行动策略。企业应加大对人力资本的投资、完善激励约束机制并为员工营造良好的工作氛围；政府则应该为企业构建适宜的人力资本投资环境和良好的健康卫生、医疗保健体系。由于我国学者对企业人力资本贬值的研究刚刚起步，相关的研究成果不够深入与完善。同时受到本人研究能力不足和相关数据匮乏的局限，本文对企业人力资本存量贬损的原因分析以及贬损程度的评估方法尚不成熟，还有待进一步的研究。
[Abstract]:In the knowledge as the powerful engine to promote the economic development of the era, showing a growing trend of human capital value, promoting economic development has become the dominant factors. China gradually formed in the human capital market, technological progress under the background of knowledge and skills through the accumulation and update is the focus of the topic. Indeed, human capital is in the process of using continuous value-added features, but also can not deny that, in the face of technology cycle, the pressure of competition, some enterprises face the risk of depreciation of human capital stock. How to identify the risk of enterprise human capital stock depreciation; how to measure the depreciation of human capital stock level; how to deal with the enterprise the depreciation of human capital stock; how to keep the enterprise human capital value? These have become urgent in front of many enterprises Based on the theory of human capital, life cycle theory and risk management theory, this paper makes a deep research on the evaluation and coping strategies of human capital stock depreciation.
(1) of the relevant theory and literature review, this paper puts forward the ideas of the research. With the help of the human capital theory further defines the connotation of enterprise human capital stock depreciation, and the type of derogatory were divided, according to the reason of derogatory divided into about intangible and tangible depreciation, according to the staff's initiative and passivity into absolute derogatory and the relative depreciation.
(2) to analyze reasons of enterprise human capital depreciation from the group and individual two levels, first at the group level, respectively from the two aspects of enterprise human capital carrying itself and the enterprise internal control to state; secondly the enterprise as an individual on the market, from the technical environment, political and economic environment, market environmental aspects of its impact on the enterprise. It can not only derogatory, to grasp the reason from the overall depreciation, but also focus on the details, settled in the small office, by analysis, from the source to explore it.
(3) on the basis of the research above, create a set of measure of depreciation of human capital stock index system. The index system is formed by a series of statistical indicators reflecting the depreciation of human capital stock, is divided into three levels, the first layer is the target layer: the depreciation of human capital stock; and the second layer is the factor of human capital: the bearing layer from itself, three aspects of internal and external environmental factors to set up; the third layer is the index layer used to support and evaluation of second factors: layer index. Finally, using AHP analytic hierarchy process to determine the index weight.
(4) in two aspects of enterprise and government, enterprises should put forward the depreciation of human capital stock strategy. Enterprises should increase the investment of human capital, improve the incentive and restraint mechanism and create a good working atmosphere for the staff; the government should establish a suitable human capital investment environment and good health for the enterprise and the health care system.
Because of China's research on enterprise human capital depreciation has just started, related research is not deep enough and perfect. At the same time by my research ability and the lack of relevant data limitations, the reason of corporate depreciation of human capital stock analysis and evaluation method of depreciation degree is still not mature, need to be further studied.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234

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