C-D生产函数模式在人力资源价值计量中的应用

The Mode about Exerting C-D Production Function to Measure the Human Resource Value

人力资源是知识经济时代的第一经济发展要素,会计上对其如何确认与计量是理论界目前讨论的热点问题.笔者对人力资源的归属与确认进行了深入探讨,提出了运用C-D生产函数模式计量人力资源价值的方法.

The first economic development element in the era of knowledge economy is human resource. It is the hotspot problem in the theoretical realm about how to verify and measure the human resource in accounting. The text proceed the in-depth exploration on the reversion of human resource and the basic accounting assumption of human resourcethen putting forward the mode about exerting C-D production function to measure the human resource value.