【作者】 杨海燕；

【导师】 贺琼；

【作者基本信息】 武汉理工大学 ， 会计学， 2004， 硕士

【摘要】 随着知识经济的到来，知识、人才日益显示出其重要性，对高新技术企业而言尤其如此。建立科学有效的激励机制最大限度地激发人的积极性和创造性、提高企业人力资源的质量并防止人才外流，是高新技术企业亟待解决的问题。近年来，高新技术企业的激励机制、人力资源的价值计量都是学术界研究的热点和难点，但对这两者的结合研究涉及较少。针对高新技术企业的特点，研究人力资源价值的量化方法与高新技术企业人才激励机制的有机结合在理论上和实践上都具有重要意义。 本文在借鉴国内外已有研究成果的基础上，分析了高新技术企业与传统企业相比所具有的特点，探讨了当前我国高新技术企业激励机制的现状，阐述了高新技术企业建立科学有效的人才激励机制的重要意义。根据人力资本理论以及高新技术企业对人才的极大依赖性，阐明高新技术企业人才激励机制的对象应包括高层管理人员和核心技术人员，提出应对其赋予剩余索取权以起到科学长期的激励作用，并对高新技术企业人才激励的具体方式进行了研究。同时，本文创造性地提出将人力资源价值计量引入高新技术企业人才激励机制的观点，其目的是为高新技术企业人才激励机制提供科学的量化依据。通过分析人力资源价值计量的难点，并对国内外各种人力资源价值计量模型进行比较分析，本文选择了适合高新技术企业的人力资源价值计量模型——人力资源当期价值计量模型，并对其在高新技术企业人才激励机制中的应用进行了分析。最后，为了验证人力资源价值计量与高新技术企业人才激励机制相结合的科学性和可行性，本文通过实地调查，结合某高科技企业的实际情况，提出了与其相适合的虚拟股票期权的激励方式，并将人力资源价值计量方法运用到其中。通过案例分析得到的结论是，在高新技术企业的激励机制中推行人力资源价值的量化管理是科学的，也是可行的。更多还原

【Abstract】 With the arrival of knowledge economy, knowledge and talents have shown their increasing importance day by day, and especially to a hi-tech enterprise. For hi-tech enterprises, it is an urgently-to-be-solved problem that how to establish a scientific and effective incentive policy to stimulate the enthusiasm and creativity of humans as much as possible, to improve the quality of human resources and avoid the desertion of the talents. In recent years, the incentive policy of hi-tech enterprises and the measuring of the value of human resources are the hot spots and focal points, but there are few researchers who study on the combination of the two parts. Therefore, in the light of the characteristics of hi-tech enterprises, it has a great significance both in theory and practice that exploring the talents’ incentive policy of hi-tech enterprises from the perspective of the quantitative management of human resources.With reference to the research findings home and abroad, this thesis compares hi-tech enterprises with those traditional enterprises and concludes their characteristics, inquires into the present conditions of the incentive policies of hi-tech enterprises in China, and then elaborates the great significance of setting up a scientific and effective incentive policy for hi-tech enterprises. According to the theory of human capital and the fact that hi-tech enterprises rely on the talents greatly, this thesis clarifies that the objects involved in the incentive policy mainly include the senior administers and the key technical personnel, and put forward that they should be given demanding rights for the surplus to encourage them, moreover, it studies the concrete incentive methods for hi-tech enterprises.At the same time, it is put forward in this thesis that we can apply the measuring methods of human resources into the incentive policy of hi-tech enterprises for it can provide a fixed quality. By analyzing the difficulties of the measuring of the value of human resources and comparing all sorts of measuring models home and abroad, the thesis selects a measuring model which is suitablefor hi-tech enterprises-the measuring model of the present value of human resources, and discusses its application in the incentive policy in hi-tech enterprises. At last, to illustrate the research, empirical study of a hi-tech enterprise is conducted. A suitable incentive policy is offered and the measuring of the value of human resources has been applied in it. The practice proves that it is scientific and feasible to popularize the quantitative management of human resources in the incentive policy of hi-tech enterprises.更多还原