人力资源价值计量的生产者剩余及报酬价值模式

The Producer Surplus and Rewards Evaluation Model of Human Resource Valu e-Study on Accounting Measure of Human Resource Value and Its Application

本文设计并构建了生产者剩余及报酬价值模式USR模型。其特点是从企业的角度,以组织人力资源的使用价值为计量和反映的对象,以企业生产者剩余及职员的货币性报酬为企业人力资源价值构成。USR模型属于完全价值测定法。

In this paper the accounting measure theories and methods of human resour ce value have been systematically studied.The study designs the producer surplus &rewards evaluation model(USRmodel)based on the analysis of domestic and abroad measure theories &methods of human resource value.USR model takes on three traits:the 1st i s to make observations and studies fr om the viewpoint of enter-prises;the 2nd is to measure and report the usefulness value of human reso urce;the 3rd is that human resource c onsists of enterprise producer surplus and producer money rewards.