对人力资源价值计量的认识

要对人力资源管理作深入研究 ,不可回避地要研究人力资源价值计量问题。该文对人力资源价值的含义 ,人力资源价值计量功能 ,尤其是对人力资源计量的会计方法作了初步探析 ,并建立了一个人力资源原始成本核算模型和一个人力资源重置成本核算模型 ,对会计学的权益理论进行拓展 ,提出了一个新的会计平衡式 。

To research further the management of human resources, the measurement of human resources value has to be studied. The meaning of human resource value and its metric function, particularly the accounting method of measuring human resources, are probed and analyzed, in addition, the models of the original cost assessment and the replacement cost assessment of human resources are set up with view to providing references for researchers and practical workers.\;