人力资源价值会计货币计量方法综述

A Summary of Monetary Measurement Methods of Human Resource Value Accounting

人力资源价值会计是发展至今比较成熟的人力资源会计模式,对其计量方法的研究成果颇丰。本文通 过总结国内外较成熟的人力资源价值货币计量方法,为进一步开展这方面的研究提供条件和根据。

So far human resource value accounting is the relatively ripe human resource accounting mode. The achievement in research of its measurement methods is rich. This article summarizes the relatively ripe human resource value monetary measurement methods at home and abroad, in order to offer the condition and foundation for developing the research in this respect further.