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企业实现的利润应根据财务资本和人力资本的实际贡献,经过科学的计量,进行合理的分配,真正做到论功行赏,各得其所。相比之下,人力资本难以计量是一个现实的问题。只有解决好人力资本价值的计量问题,才能使企业收益分配兼顾公平与效率,调动人力资本的积极性,最大限度发挥分配的激励作用。本文对人力资本价值计量方法进行介绍与评价,为企业人力资本收益分配提供科学的量化依据。
The profit realized by an enterprise should be rationally distributed according to the actual contribution of financial capital and human capital after scientific measurement, so that the reward for doing practical work can be truly achieved and it has its own advantages. In contrast, the measurement of human capital is difficult to measure is a real problem. Only by solving the measurement problem of the value of human capital can the fairness and efficiency of enterprise income distribution be balanced, the enthusiasm of human capital mobilized, and the incentive of distribution maximized. This article introduces and appraises the human capital value measurement method, and provides scientific quantitative basis for the human capital return distribution.