Dissertation
Dissertation > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management

The Analysis of Companies’ Human Capital Value Evaluation Based on Income Distribution

Author JinYan
Tutor DengYing
School Changsha University of Science and Technology
Course Accounting
Keywords enterprise human capital income distribution value promotion
CLC F275
Type Master's thesis
Year 2012
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In the increasingly competitive incentives in the world today, human capitalhas become the enterprise earnings growth and the source of power, is the strategicresources of enterprise , is enterprise profit creation drive force,therefore, thescientific value evaluation in enterprise management is indispensable. But thehuman capital value assessment is always a difficult problem in the world,hasbecome a bottleneck of enterprise human capital theory development. Based on this,this article in the perspective of income distribution study the enterprise humancapital value assessment.This paper based on existing achievements ofthe enterprise human capitaltheory, enterprise income distribution theory and the theory of value of humancapital,first defines the concept of enterprise human capital value,think theenterprise human capital value has two parts :enterprise human capital fixed valueand enterprise human capital value,and theoretical analysis factors of enterpriseshuman capital value assessment in the perspective of income distribution,enterprises human capital value assessment principles in the perspective of incomedistribution and enterprises human capital value assessment process in theperspective of income distribution;Then, according to the human capital valuetypes, were successively built the whole enterprise human capital,groups humancapital and individual human capital fixed value assessment model, variable valueassessment model, current value assessment model and future value evaluationmodel;finally, this paper uses the case analysis to confirm the construction ofhuman capital value assessment model of practical operation, in order to providereference for relevant aspects.

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