【作者】 王迅；

【导师】 任辉；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2008， 博士

【摘要】 经营者人力资本是企业中最具价值的人力资本。其价值不仅体现在为企业创造超额收益,它还是其他类型人力资本创造价值的关键。因此,优秀的经营者越来越成为各国、各企业所追逐的对象,选拔、吸引、培育优秀的经营者,已经成为国家和企业一项长期的、关乎生存与发展的战略性任务。为了有效提升经营者人力资本的价值以及对经营者实施合理的激励,需要明确经营者人力资本价值的决定要素以及对经营者人力资本价值进行正确的计量,本选题的目的正是基于这一背景而展开相关研究的。本文以人力资本理论(人力资本投资、人力资本定价、人力资本产权)、无形资产理论和委托——代理理论三种理论为基础,分析了经营者人力资本价值计量的理论依据。经营者人力资本既是人力资本理论所研究的内容,同时又是企业一种重要无形资产,对经营者人力资本价值进行计量不仅有助于实现对经营者人力资本的投资、经营者人力资本的定价以及经营者人力资本产权的分配,还有助于会计上对经营者人力资本价值的确认,完善企业的资本结构等。在经营者人力资本价值计量中,探寻合理计量方法的前提是要明确经营者人力资本的特征。通过对经营者人力资本特征的分析,本文认为经营者人力资本具有异质性、隐蔽性、团队性、能动性以及价值发挥的“多元性”等特征,在计量方法上适于采用产出法计量,间接性计量,团队计量,动态计量等。经营者人力资本价值计量不仅应当包括对经营者所创造的效益的确认,还应当能够较全面地反映经营者人力资本价值的潜在创造力,以对经营者实现有效激励和合理的定价。在经营者人力资本价值计量上,在考虑采用货币方法对经营者人力资本进行价值计量的同时更需要考虑采用间接性的非货币计量方法对经营者的人力资本价值进行计量。基于对经营者人力资本特征的分析,本文在对经营者人力资本价值计量研究中,一方面关注经营者人力资本与一般人力资本的共性,另一方面特别关注经营者人力资本的特殊性,在掌握人力资本共性和把握经营者人力资本特性的基础上对影响经营者人力资本价值的因素进行分析。首先,本文认为经营者人力资本的形成是一种长期的、动态的过程,影响和决定其人力资本价值的要素不仅包括经营者自身的知识、技能、健康等存量投资,还包括企业内外环境,以及经营者自身的天赋、追求成功的愿望等一系列相关因素。概括地讲,影响经营者人力资本价值的要素主要包括三个方面:经营者人力资本存量要素、经营者个性特征要素以及组织环境。经营者人力资本价值是经营者人力资本存量与经营者人力资本效能(经营者特性和组织环境)共同作用的结果。第二,本文依据对经营者人力资本价值影响因素的系统分析,从三个维度,归纳确定出影响经营者人力资本价值的37个初级指标。在综合考虑经营者的人力资本存量、经营者的个性以及组织环境这三方因素的基础上。本文通过构建经营者人力资本价值计量指标体系,采取样本调查的方法,通过调查问卷的发放获得相关数据,采用因子分析法确定出解释经营者人力资本价值的13个因子,分别为经营者工作经验因子、经营者职称因子、经营者教育程度因子、经营者健康因子、经营者领导才能因子、经营者创新才能因子、经营者凝聚才能因子、经营者职业道德因子、经营者信心因子、经营者情绪品质因子、经营者工作环境因子、经营者激励因子、经营者文化适应因子以及这些因子与其构成指标之间的定量关系,然后通过专家调查(改进标度的层次分析法等)确定这些指标与经营者人力资本价值之间的定量关系以及它们之间的相关关系,建立经营者人力资本价值计量模型。通过对模型的可靠性和有效性的检验,结果表明,本文构建的模型能够比较真实地反映经营者人力资本的价值。最后,本文在前文对经营者人力资本价值影响要素的分析和构建的经营者人力资本价值计量模型的基础上,有针对性地提出从发展人力资本理论下的企业治理结构、探寻合理的经营者人力资本结构以及完善经营者人力资本的激励与监督机制三个方面以对本文所构建经营者人力资本模型加以运用。本文比较系统地从经营者个性特征、经营者的人力资本存量以及组织环境三个维度对经营者的人力资本价值进行了计量,并从这三个维度确定出经营者人力资本价值计量指标体系,这是对相关研究的创新。此外,本文通过调查研究,构建了经营者人力资本价值计量模型,这对于丰富经营者人力资本价值计量在国内外的研究成果,指导经营力人力资本培育以及经营者激励等均具有积极的创新意义。更多还原

【Abstract】 Operator human capital is the most valuable human capital in enterprises. The value not only manifests in it can create superior earnings for enterprises, but also it’s the key to create value of other type human capitals. Therefore, the operator human capital becomes the object which more and more countries and enterprises pursue. The selection, attraction and cultivation of outstanding operator human capital has already became a long-term strategic duty which concerns the survival and development. In order to win the competition, we need to research how to measure the value of operator human capital.In the study on the measurement of operator human capital value, on one hand, we pay attention to the general characters of the operator human capital and the general human capital, on the other hand, we must recognize the particularity of the operator human capital.Based on survey data, the author make an empirical research.Based on the understanding about operator human capital, the author believe that the key elements, which affecting the value of operator human capital should include the storage quantity essential factor of operator human capital, the operator’s individuality essential factor, as well as the organization environment essential factor. And based on it, the paper constructs the measurement model. In order to avoiding the subjective value split on value created by operators, incomplete data, and so on flaws. Therefore, this article uses the indirect non-monetary measurement method to carry on the measurement to the value of operator human capital.After carrying on the thorough analysis to the value characteristics about operator human capital and the key influencing elements, the author constructs a value measurement model suitable for Shandong Province’s operator human capital. This article first obtains the related data from the questionnaire, uses the factor analytic method to determine the 14 factors: operator work experience factor, operator healthy factor, operator education level factor, operator innovation ability factor, operator market strain capacity factor, operator leadership factor, operator strategic decision ability factor, operator individual charm factor, operator mood quality factor, operator responsibility quality factor, operator occupational ethics quality factor, operator authority factor, enterprise cooperation factor, enterprise size factor to explain the operator human capital value of Shandong Province, and the quantitative relations between these factors and its constitution target, then determines the contribution weight of these factors to the operator human capital value through the hierarchy analysis, thus constructs the value measurement model suitable for the operator human capital of Shandong Province.This article, for the first time in the domestic related research, puts forward systematically that the operator human capital value should be measured from three dimensions-operator’s human capital storage quantity, operator’s individuality as well as the organization environment. In addition, this article constructs the value measurement model suitable for Shandong Province‘s operator human capital through the investigation and study, which has positive innovation significance in promoting the research development of operator human capital value measurement at home and even overseas.更多还原