人力资源价值的实物期权计量方法  

Real Option Measurement of Human Resource Value

作　　者：潘晓琳[1] 

机构地区：[1]重庆师范大学数学与计算机学院,重庆400047

出　　处：《商业研究》2004年第18期54-57,共4页Commercial Research

基　　金：教育部高校博士点基金(20020611009)资助。

摘　　要：人力资源价值的计量是一个长期困扰会计界的难题。传统的人力资源价值计量方法一般采用对未来收益进行折现的方法来计量,但是这些方法未能考虑人力资源使用过程中存在的不确定因素,而这些不确定因素会带来风险和机遇,从而改变人力资源的价值。因此,传统的计量方法常常低估了人力资源的真正价值。The measurement of Human Resource Value has been a difficult question confusing the accountancy. Traditional measuring methods only measure the value by discounting the future payment. But these methods fail to take account into the uncertainty on employment, which may produce both risks and opportunities that change Human Resource Value. So traditional methods often undervalue the real value of human resource. In this paper, based on the Real Option Pricing Theory, the characteristic of Human Resource Value is discussed and the model for measuring Human Resource Value is set up. This method remedies some of the deficiencies inherent in traditional methods. Finally the sample illuminates the validity and feasibility of this method.

关 键 词：人力资源 价值 实物期权 计量 不确定性 

分 类 号：F205[经济管理—国民经济]