基于价值运动分析的人力资本核算研究

Study on the Human Capital Accounting on the Basis of Value Movement Analysis

现代企业制度创新使得企业人力资本价值计量成为核算工作的一项重要而紧迫的任务。面对理论界对人力资本价值计量日益激烈的争议,该论文提出一种基于价值运动分析的人力资本存量及产出的非直接核算法。

The enterprise system innovation has made the Human Capital Accounting a vital and urgent duty for the Accounting Work. Facing the intensive argument about the Human Capital measurement in the theory field, this paper presents an indirect accounting method for the Human Capital stock and output based on the analysis of value moment of Human Capital.