人力资源计量探讨

Discussion about Human Resources Measure

人力资源计量分为人力资源成本计量和人力资源价值计量 ,会计学界已对人力资源的这两方面计量有了一定的认识 ,并形成了一些计量方式 ,但这些方法尚有其各自的优缺点。在分析它们的主要优点和不足的基础上 ,本文建议 :对人力资源的成本计量应尽量采取历史成本法计价 ,对人力资源的价值计量可将未来工资报酬折现法和经济价值法结合起来使用。

Human resources measure is divided into the cost of human resources measure and the valuation of human resouces measure.Existing accounting field had some comprehended about human resources measure,moreover had formed several measure method.But these methods also have respective merit and shortcoming.In the text,author discussed briefly about existing methods of human resources measure.Analyze their primary merit and shortcoming,moreover give some advices,and draw a comclusion that we had better use the method of counting history cost to measure the cost of human resources.At the same time,to the measure value of human resources,we adopt Adjusted Discounted Future Wages Method and Economic Value Method.