中文摘要：

公共部门绩效的改进离不开人力资本价值的实现，同时由于公共部门人力资本价值的公共特性，对其做出合理评估显得更加必要。本文在阐述公共部门人力资本价值评估内涵及其重要性的基础上，对公共部门和企业人力资本价值进行对比分析，探讨了公共部门人力资本价值的传递信号，构建了对公共部门人力资本价值评估的模型。

英文摘要：

The improvement of the performance of the public sector can＇t be separated from the realization of the value of human capital, and at the same time because of the common features of the value of human capital in the public sector, it is even more necessary to make a reasonable assessment of the value of pubtic sector human capital. Connotation and importance of human capital valuation of public sector defined on the basis of the public sector and enterprise value of human capital, the comparative analysis of public sector human capital value of the transfer signal, with an emphasis describe on public sector human capital valuation model and applications.