新经济环境下人力资源会计确认与计量

The confirmation and measurement of human resources accounting in the new economic age

阐述了新经济为人力资源会计的产生和发展所打下的理论及技术基础 ,研究了新经济环境下如何对取得和开发人力资源而发生的成本以及人力资源所产生的效益进行确认和计量 ,分析了人力资源货币计量中成本法与价值法的优缺点。研究结果认为 :为了客观真实反映人力资源 ,货币计量方法应以成本法为基础 ,采用价值法弥补其不足 ,形成二者的有机结合 ;适应新经济环境的人力资源会计除要用货币计量外 。

Firstly, this article expounds the theoretical and technical bases of human resources accounting that have been established by new economy. Secondly, it studies the methods of confirming and measuring human resources cost and benefit in the new economic age. Lastly, it analyzes relative merits of cost and value methods in human resources monetary measurement. The authors conclude that monetary measurement methods should be based on the cost method and be improved by valuemethod in order to reflect human resources truly and impersonally and that measurement of human resources accounting requires the combination of monetary measurement and non monetary measurement to meet the requirements of new economy.