论文部分内容阅读
知识经济下,企业家人力资源已成为企业最关键的价值驱动因素,因此对企业家人力资源效率的审计十分关键。本文认为企业家人力资源计量是对其进行审计的基础,企业家人力资源的计量确定了账面价值,而审计的结果将有助于确定企业家人力资源的市场价值。作者认为,企业家人力资源计量应该采纳与生产型人力资源截然不同的计量模型与审计方法,即期权计量和机会成本法,在此基础上创新性地提出企业家人力资源的模糊性审计方法。
Under the knowledge economy, entrepreneurial human resources have become the most critical value driver of an enterprise. Therefore, the audit of entrepreneurial human resource efficiency is crucial. This article thinks that the entrepreneur’s human resources measurement is the basis for auditing. The measurement of entrepreneur’s human resources determines the book value, and the result of the audit will help determine the market value of entrepreneur’s human resources. The author believes that the measurement of entrepreneurial human resources should adopt an econometric model and an auditing method that are totally different from those of production-oriented human resources, namely, the option measurement and the opportunity cost method. On this basis, innovative methods of entrepreneurial human resource fuzziness auditing should be innovatively proposed.