人力资源个体价值计量方法——当期实现价值系数法

A Measure Model for Individual Value of Human Resource:A Coefficient Method for Realized Value

由于人力资源自身具有复杂性、不确定性的特点,使得人力资源价值难以计量。而准确的计量人力资源价值,尤其是人力资源的个体价值是人力资源会计能否实施的关键因素。针对这个问题,本文在分析前人成果的基础上提出了人力资源当期实现价值系数法计量模型。并通过实例验证了计量模型的实用性。

The value of human resource is difficult to measure because human resource possesses the features of complexity and uncertainty.However,the accurate measurement of human resource value,especially the individu-al value is the key factor of whether human resource accounting can be brought into operation or not.The paper establishes a measure model of the coefficient method for realized value of human resource in current period based on the former production.And the practicability of the measure model is proved by a sample.