试论职业运动员人力资源的会计计量

Discussion on Accounting Calculation ofHuman Resource of Professional Athletes

职业运动员是职业体育中一项由投资而形成的最重要的经济资源,它能为职业体育俱乐部带来很大的收益,它符合资产确认标准,可以进入职业体育俱乐部资产会计核算系统。职业运动员人力资源的计量特性决定了其计量方法的复杂性,运用人力资源管理会计的科学理论对职业运动员人力资源的货币计量方法进行研究,采用“价值法”计量,选择货币计量的模式,能够较准确地反映运动员人力资源的经济价值,为职业体育俱乐部人力资源的获取、开发。

Professional athletes are the important economic resource generated by investment in professional sports and can bring big income for professional sports club.It meets the criterion of definition of assets and can be calculated in accounting system of professional sports clubs.The calculating character of human resource of professional athlete decides complexity of calculating method.This paper makes research on monetary measurement of human resource of professional athletes by applying scientific theory of human resource accounting and can accurate reflect economic value of professional athletes,provide valuable information guideline for human resource obtaining,developing,utilizing and management.