我国企业家人力资本的会计计量问题.研究

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1、山东大学硕士学位论文ABSTRACTWiththearrivaloftheeraoftheknowledge-basedeconomy,humancapitalbecomesincreasinglyimportant．HumanCapitalofEntrepreneursisoneofthemostimportantindicatorsofanorganization’Sabilitytocreateandsustainvalue：theycomeupwiththeideasfornewinnovations．Accordingly,weneedtost

2、udyhowtomeasurethevalueofHumanCapitalofEntrepreneurs．Althoughthissubjectispaidcloseattentionto，thevalueisnotreflectedcorrectly．ThestudyoftheMeasurementofHumanCapitalofEntrepreneursisofgreatimportance，notonlyforthereflectofacompany’Scomprehensivecompetition，butforthearousingtheent

3、husiasmofhuman．resources．Thispapertriedtosolvetheproblemofdifficult-to-operateandthestrongsubjectivitywhenme鹤urehumancapital．Firstly,thispaperreviewsthetheoryofentrepreneurandthetheoryofHumanCapitalofEntrep坞neurs，andmakesadefinitionofHumanCapitalofEntrepreneurs．Thenthepaperanalys

4、estheintensionandfeatureofHumanCapitalofEntrepreneurs，whichisassetspecificity,hardtomonitor,riskundertakenandthecomplexityofpricing．Thisanalysismakesasolidfoundationforthefollowingpart．InordertomeasuretheinternalvalueofHumanCapitalofEntrepreneurs，thispapercombinetwomethodstogethe

5、r,thatisrealoptionandfuzzysyntheticevaluation．WeuserealoptiontoevaluatetheoutervalueofHumanCapitalofEntrepreneursandUsefuzzysyntheticevaluationmethodtoevaluatethedevelopingefficiency．Underthisthought,thepaperbuiltamodeltomeasuretheinternvalueofHumanCapitalofEntrepreneurs，usingmon

6、etarymethodandnon-monetarymethod．Toinspectandverifythevalidityofthemodel，wedidaquestionnairesurveyandempiricalresea∞hinthispaper．Theresultsdemonstratethemodelwebuiltisfeasibleandeffective．Finally,onthebasisoftheanalysisabove，wemakeaconclusionandresearchprospect．K呵words：HumanCapit

7、alHumanCapitalofEntrepreneursrealoptionfuzzysyntheticevaluationempiricalstudy7山东大学硕士学位论文1．1问题的提出第1章导论跨入新世纪的人类已步入一个以智力资源占有、配置为最重要因素的知识经济时代，人力资源逐渐成为企业各生产要素中最具弹性、最具有经济增长潜力、最重要的资源。在知识经济下，决定一个企业的持久性赢利能力和其在市场经济中竞争优势地位的不再是财务资本这种消极的货币，而是人力资本这种积极的货币因素。以此形成的人力资本在企业中占据了主导地位，非人力资本则实际上成了企业的债权

8、人，“资本雇用劳动"的企业逻辑正在被“劳动占用资本"所逐渐替代1。由此人力资本价