CAJ | 학술논문

从人力资本的特性出发。研究发现人力资本定价的界限是人力资本在企业价值创造中的贡献价值而非其全部价值．还发现人力资本与企业间的契约不仅可以把人力资本的贡献价值从其全部价值中剥离出来，而且决定着人力资本的价值贡献机理。随后，在对企业中人力资本契约属性分析的基础上，创造性地构建出人力资本的契约矩阵，实现了对人力资本价值贡献特征的归类，并最终得出了一种基于契约属性研究的人力资本定价模型。
종인력자본적특성출발。연구발현인력자본정개적계한시인력자본재기업개치창조중적공헌개치이비기전부개치．환발현인력자본여기업간적계약불부가이파인력자본적공헌개치종기전부개치중박리출래，이차결정착인력자본적개치공헌궤리。수후，재대기업중인력자본계약속성분석적기출상，창조성지구건출인력자본적계약구진，실현료대인력자본개치공헌특정적귀류，병최종득출료일충기우계약속성연구적인력자본정개모형。
After annalyzing the characteristics of human capital, this paper finds that the boundary of pricing human capital is the value of contribution to the enterprise＇s value creation, rather than their full intrinsic value. In addition, the contract between human capital and enterprises can not only peel off the actual value from human resources＇ intrinsic value, but also determine the process of contributing. Subsequently, the paper analyses the contractual attribute of human capital profoundly, and sets up human capital contract matrix, which can classify the human capital properly. Finally, with the study on the characteristics of human capital＇s contribution, it attempts to set up an evaluation model of human capital based on contractual attribute.