对人力资源资产属性及计量方法的剖析

On the Property and Measurement of Human Resource Assets

21世纪是知识经济的时代,人本主义的思想逐渐为人们所认识和接受。传统的会计学只计量货币资本和实物资本,却把最重要的人力资本放在视线之外,是典型的见物不见人的做法。人力资源会计把人力资源作为一项重要的资源加以反映,是独立于实物资产以外的资产形式,如何合理的确定人力资源价值已成为会计学面临的重要问题。

As an important capital, human resource was placed out of the scope of traditional accounting. This paper makes a study of the property and value measurement of human resource in the light of human resource accounting.