Abstract Based on the three layers of human capital, the authors resolved the difficulty of the measurement of human capital cost caused by its specialty. In the light of the characteristics of human capital, in combination with the principle of capital assets pricing model (CAPM), the authors construct a new property right human capital cost measurement model, which has avoided the defects in traditional human capital cost measurement and can be used for reference to measure the human capital cost of modern enterprises rationally.
2011, Vol. 28 
