成本——价值整合视角中的人力资本计量

The Human-Capital Measuring Mode from Intergrating of Cost and Value

传统人力资源会计分别从“成本”、“价值”两个角度计量人力资源而忽略二者之间的内在联系,此种方法对知识经济下条件的人力资本计量具有一定的局限性。文章以人力资本的异质性为逻辑起点,以人力资本“投入成本”与“产出价值”对立统一的辩证关系为切入点,借鉴价值工程的思路,试提出成本与价值整合视角中的、分层次的人力资本计量模型。

Now, the measuring of human-capital brings about great impact on modem accounting in the knowledge-based economy. Based on the connecting of cost and value of human-capital, absorbing the essential idea of Value Engineering, this article tries to put forward the measuring mode of integrating cost and value of human-capital.