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1、AbstractHumancapital,asthemostpreciousresourceoftheenterprise,isplayingamoreandmoreimportantroleinthedevelopmentoftheenterpriseandsocialeconomy,especiallyinthemergersandacquisitionsitsimportanceismoreandmoreprominent.Butduetotheenterprisedoesnotrealizethehumancapital,sow
2、ealwaysunderestimatethevalueoftheenterprise.Thus,theevaluationofthehumancapitalinM&Aisbecominganimportantproblemtobesolvedinourcountry.Firstly,thebasicconceptsfromthetheoryofhumancapital,thevalueofhumancapitalandmergersandacquisitionsintheenterprisehumancapitalvalueisint
3、roducedbriefly,andthenstudiesdeeplytheinfluencingfactorsontheformationofhumancapitalvalueanditsinfluenceonenterprisesmerger.Secondly,accordingtothecharacteristics,hypothesisandprincipleofhumancapitalvalueassessmentinM&Aofenterprises,basingonthebriefintroduceoftheexisting
4、evaluationmodel,thispaperfurtherputsforwardtheevaluationmodelwhichisusedinthispaper.ThemodeldivideshumancapitalvalueinM&Aofenterprisesintotwoparts,whichincludesthetargetenterprisesandenterprisesafterM&A,andthecoordinationvalueofhumancapitalafteracquisition,whichisnotincl
5、udedinthefirstpart.Atthesametime,duetothedifferenttypesofhumancapitalinenterprises,itplaysadifferentroleintheprocessofvaluecreation.Therefore,inthispaper,thehumancapitaloftheformerisdividedintoproduction,operationmanagementandtechnologyresearchanddevelopmentofhumancapita
6、lforresearch.Themainapplicationofthismodelisrealoptionmethod.Thelattermainlyanalyzestheinfluencefactorsofcoordinationvalueofhumancapitalandtheperformanceindicatorsofhumancapitalcoordinationvalue.Thispartismainlytheoreticalmodel,andthisarticleisnottoquantifythisportionoft
7、hevalue.Then,thispapercombinesasimulationcasetoanalyzetheabovetheorysimply.Finally,thisarticleputsforwardtheconclusionandprospect.Thearticleexploresthetheoriesandmethodsofhumancapital’svaluationinM&A,aimingtoenrichthetheoryandmethodofhumancapital’svaluationinM&Aandbringa
8、ttentionandeffectiveuseforThemostscarceresource,sothatpeopleformIItheconsciousnessofrespectingtalentcon
