【作者】 张玲；

【导师】 冯中朝； 王淑珍；

【作者基本信息】 华中农业大学 ， 农业经济管理， 2006， 博士

【摘要】 20世纪末期，席卷全球的高新技术革命的浪潮，促使人类社会在经过了以自然资源为主要支柱的第一次产业革命和以资本资源为主要支柱的第二次产业革命以后，顺利地迈入了以人力资源为主要支柱的第三次产业革命—新技术革命，它的重要标志就是突破了传统的技术和工业内容，转向高新技术的研究和开发，从而把世界范围内的竞争从自然资源、资本资源的竞争转向对人力资源的竞争，人力资源成为经济增长的真正“动力源”。联合国开发计划署在《1996年度人力资源开发报告》中指出：“一个国家国民生产总值的四分之三靠人力资源，四分之一靠资本资源。国家、地区之间的竞争，是知识与技术的竞争，实质上是人才的竞争。”显然，人力资源已经成为一国发展与成功的关键。世界上许多国家经济发展成功的经验给我们一个重要启示：只有有效地开发人力资源，拥有高质量的人才，才能成为科技和经济强国，社会经济才会迅速发展，并在世界经济的角逐中获胜。 为适应时代要求，本文从资产评估的专业角度，对企业人力资源价值的评估问题进行理论分析和方法研究，力图客观地反映人力资源价值，以实现企业间公平地进行资产交换与重组，合理地按要素进行分配，避免人力资源的闲置和浪费。 本文借助劳动价值论、效用价值论、新古典经济学的价值论、生产要素分配理论、企业契约理论以及计量经济学、产权经济学、信息经济学和资产评估学中的相关理论分析人力资源及其价值的特征、构成要素、产权归属等问题，并借鉴国内外人力资源价值评估的研究成果，设计科学合理的人力资源价值评估模型及评估过程的操作要点。 本文注重定性和定量分析相结合，采用对比分析、统计分析以及计量分析等方法进行实证研究，使用的模型主要有：线性回归分析模型、层次分析模型、期权定价模型、模糊综合评价模型及柯布·道格拉斯生产函数等。 本文共分七章，逻辑层次为：第一章是概论，阐述了选题的目的意义及国内外研究动态、指导思想和研究思路。知识经济时代，人力资源成为一项最活跃、最宝贵的资源，人力资源价值评估也成为社会关注的焦点问题。第二章是关于人力资源的理论基础部分，通过介绍人力资本理论的发展演变历程，为知识经济时代的人力资源管理指出明确的研究方向，对人力资源价值的评估具有重要的指导意义。本章还研究了人力资源的产权归属问题，人力资源的产权问题是人力资源理论中的重要组成部分，也是人力资源价值评估的前提。第三章是无形资产与人力资源。首先介绍了无形资产的基本理论知识及评估操作方法，然后从资产评估的角度对人力资源进行了界定，并提出了人力资源具有无形资产的特征，可以作为资产评估对象进行更多还原

【Abstract】 Late 20^th century,with the end of the natural resource based first industrial revolution and the capital resource based second industrial revolution, the tide of high-tech revolution across the world made our society step successfully into the third industrial revolution which was based on human resource-high-tech revolution with its important indication as breaking through traditional tech and industry and turning into high-tech research and development and focusing the competition on human resource from natural resource and capital resource world-wide. Human resource becomes the real "power source" for economic growth. United Nation Development and Planning （UNDP） indicated in its "Human Resource Development Report 1996 " that three quarters gross national product of a country relied on human resource and the other quarter on capital resource. Competition between countries and areas is the one on technology and information, and in fact it is a competition on talent. Apparently, human resource has been playing a very important role in development and success of one country. Experiences from many countries successfully undergoing economic development show that efficient development on human resource and holding high talented is a must for becoming a powerful country on scientific technology and economy, realizing rapid development on social economy and taking the lead during the economy competition around the world.From professional view based on assets evaluation, this paper analyzes the evaluation on enterprise human resource and makes research on the evaluation method, makes effort to reflect human resource value impersonally in order to realize fair assets exchange and reconbination among enterprises and reasonably allocate according to factors and avoid leaving human resource in idleness and waste.Based on Labor Theory of Value, Utility Theory of Value, Neoclassical Economics Theory of Value, Money Time Theory of Value, Theory of Production Factors Distribution, Enterprise Contracting Theory, Econometrics, Property Rights Economics, Information Economics etc., this paper analyzes human resource and its value characters, formation factors and ownership of property right etc. and designs scientific and reasonable evaluation module on human resource and main operating instructions on evaluation with global research achievements on human resource as reference.As per basic principles and measures of system analysis, general design has been made and details in each part has been studied in this paper, with more attention on更多还原