本文關(guān)鍵詞：企業(yè)人力資本存量貶損的評(píng)估研究　出處：《中國(guó)海洋大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 企業(yè)人力資本存量貶損 技術(shù)進(jìn)步 指標(biāo)體系 風(fēng)險(xiǎn)防范

【摘要】：在以知識(shí)為強(qiáng)力引擎促進(jìn)經(jīng)濟(jì)發(fā)展的時(shí)代，人力資本呈現(xiàn)出不斷增值的發(fā)展趨勢(shì)，，成為經(jīng)濟(jì)發(fā)展的主導(dǎo)推動(dòng)因素。在中國(guó)人力資本市場(chǎng)逐漸形成、技術(shù)不斷進(jìn)步的背景下，掌握知識(shí)和技能并通過(guò)不斷積累進(jìn)行更新是時(shí)下焦點(diǎn)的話題。的確，人力資本具有在使用過(guò)程中不斷增值的特征，但同樣不能否認(rèn)的是，在面臨技術(shù)周期縮短、競(jìng)爭(zhēng)加劇等壓力時(shí)，部分企業(yè)面臨著人力資本存量貶損的風(fēng)險(xiǎn)。如何識(shí)別企業(yè)人力資本存量貶損的風(fēng)險(xiǎn)；如何度量企業(yè)人力資本存量貶損的程度；如何應(yīng)對(duì)企業(yè)人力資本存量貶損；如何保持企業(yè)人力資本存量的保值增值？這些已經(jīng)成為擺在許多企業(yè)面前亟待解決的現(xiàn)實(shí)問(wèn)題。本文運(yùn)用人力資本理論、生命周期理論和風(fēng)險(xiǎn)管理理論作為理論基礎(chǔ)，對(duì)企業(yè)人力資本存量貶損的評(píng)估與應(yīng)對(duì)策略做了較深入的研究，主要探討了以下內(nèi)容： （1）對(duì)相關(guān)理論和文獻(xiàn)進(jìn)行了回顧，提出研究思路。本文借助人力資本理論進(jìn)一步界定了企業(yè)人力資本存量貶損的內(nèi)涵，并對(duì)貶損的類(lèi)型進(jìn)行了劃分，按貶損原因劃分為無(wú)形貶損和有形貶損、按員工的主動(dòng)性和被動(dòng)性劃分為絕對(duì)貶損和相對(duì)貶損。 （2）從群體和個(gè)體兩個(gè)層面對(duì)企業(yè)人力資本貶值的原因進(jìn)行分析，首先在群體層面，分別從企業(yè)人力資本承載者本身和企業(yè)內(nèi)部管控兩個(gè)方面來(lái)陳述；其次將企業(yè)作為市場(chǎng)上的一個(gè)個(gè)體，從技術(shù)環(huán)境、政治經(jīng)濟(jì)環(huán)境、市場(chǎng)環(huán)境等方面來(lái)陳述其對(duì)企業(yè)貶損的影響。這樣，不僅能從總體上來(lái)把握貶損的原因，還能著眼于細(xì)節(jié)、落腳于細(xì)處，逐一剖析，從根源上探其究竟。 （3）在以上研究分析的基礎(chǔ)上，創(chuàng)建了一套度量企業(yè)人力資本存量貶損指標(biāo)體系。指標(biāo)體系是由一系列反映人力資本存量貶損的統(tǒng)計(jì)指標(biāo)所構(gòu)成的，共分為三個(gè)層次，第一層是目標(biāo)層：企業(yè)人力資本存量貶損；而第二層是因素層：從人力資本承載者本身，企業(yè)內(nèi)部和外部環(huán)境因素三個(gè)角度來(lái)設(shè)置的；第三層是指標(biāo)層：用來(lái)支撐和評(píng)估第二層因素層的指標(biāo)。最后，選用AHP層次分析法確定指標(biāo)權(quán)重。 （4）站在企業(yè)和政府兩個(gè)角度上，提出了應(yīng)對(duì)企業(yè)人力資本存量貶損的行動(dòng)策略。企業(yè)應(yīng)加大對(duì)人力資本的投資、完善激勵(lì)約束機(jī)制并為員工營(yíng)造良好的工作氛圍；政府則應(yīng)該為企業(yè)構(gòu)建適宜的人力資本投資環(huán)境和良好的健康衛(wèi)生、醫(yī)療保健體系。 由于我國(guó)學(xué)者對(duì)企業(yè)人力資本貶值的研究剛剛起步，相關(guān)的研究成果不夠深入與完善。同時(shí)受到本人研究能力不足和相關(guān)數(shù)據(jù)匱乏的局限，本文對(duì)企業(yè)人力資本存量貶損的原因分析以及貶損程度的評(píng)估方法尚不成熟，還有待進(jìn)一步的研究。
[Abstract]:In the knowledge as the powerful engine to promote the economic development of the era, showing a growing trend of human capital value, promoting economic development has become the dominant factors. China gradually formed in the human capital market, technological progress under the background of knowledge and skills through the accumulation and update is the focus of the topic. Indeed, human capital is in the process of using continuous value-added features, but also can not deny that, in the face of technology cycle, the pressure of competition, some enterprises face the risk of depreciation of human capital stock. How to identify the risk of enterprise human capital stock depreciation; how to measure the depreciation of human capital stock level; how to deal with the enterprise the depreciation of human capital stock; how to keep the enterprise human capital value? These have become urgent in front of many enterprises Based on the theory of human capital, life cycle theory and risk management theory, this paper makes a deep research on the evaluation and coping strategies of human capital stock depreciation.
(1) of the relevant theory and literature review, this paper puts forward the ideas of the research. With the help of the human capital theory further defines the connotation of enterprise human capital stock depreciation, and the type of derogatory were divided, according to the reason of derogatory divided into about intangible and tangible depreciation, according to the staff's initiative and passivity into absolute derogatory and the relative depreciation.
(2) to analyze reasons of enterprise human capital depreciation from the group and individual two levels, first at the group level, respectively from the two aspects of enterprise human capital carrying itself and the enterprise internal control to state; secondly the enterprise as an individual on the market, from the technical environment, political and economic environment, market environmental aspects of its impact on the enterprise. It can not only derogatory, to grasp the reason from the overall depreciation, but also focus on the details, settled in the small office, by analysis, from the source to explore it.
(3) on the basis of the research above, create a set of measure of depreciation of human capital stock index system. The index system is formed by a series of statistical indicators reflecting the depreciation of human capital stock, is divided into three levels, the first layer is the target layer: the depreciation of human capital stock; and the second layer is the factor of human capital: the bearing layer from itself, three aspects of internal and external environmental factors to set up; the third layer is the index layer used to support and evaluation of second factors: layer index. Finally, using AHP analytic hierarchy process to determine the index weight.
(4) in two aspects of enterprise and government, enterprises should put forward the depreciation of human capital stock strategy. Enterprises should increase the investment of human capital, improve the incentive and restraint mechanism and create a good working atmosphere for the staff; the government should establish a suitable human capital investment environment and good health for the enterprise and the health care system.
Because of China's research on enterprise human capital depreciation has just started, related research is not deep enough and perfect. At the same time by my research ability and the lack of relevant data limitations, the reason of corporate depreciation of human capital stock analysis and evaluation method of depreciation degree is still not mature, need to be further studied.

【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F234

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