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在世界经济发展的过程中,知识和技术创新已经成为经济增长的一个关键因素。人力资本作为一项新型无形资产,广泛进入企业生产经营和社会经济生活的各个领域。为了准确评估企业价值,必须正确揭示企业所拥有的人力资本价值。结合理论与实践中的最新发展,探讨人力资本类无形资产价值评估在收益法下的运用,分析我国人力资本价值评估过程中存在的问题,并给予解决对策。
In the process of world economic development, knowledge and technological innovation have become a key factor in economic growth. As a new type of intangible assets, human capital has extensively entered the fields of production, operation and social economic life. In order to accurately evaluate the value of an enterprise, it is necessary to correctly reveal the value of the human capital owned by the enterprise. Combining with the latest development in theory and practice, this paper discusses the application of the valuation of intangible assets in human capital under the income approach, analyzes the problems existing in the evaluation of human capital in our country, and gives some solutions.