企业人力资源价值的计量  

The Measurement of the Value of HR in Corporation

作　　者：曲洪艳[1] 胡洋[1] 

机构地区：[1]东北电力学院经济管理学院,吉林吉林132012

出　　处：《东北电力学院学报》2005年第3期33-35,共3页Journal of Northeast China Institute of Electric Power Engineering

摘　　要：现代市场经济中,人力资源是企业实现其目标的主要因素之一,且发挥越来越重要的作用。但是,企业拥有的人力资源的价值并没有在财务报告中反映出来,从而不能真实反映企业所拥有的资产,不利于企业的长远发展,所以企业应该计量其所拥有的人力资源的价值,将之纳入财务报告,向社会传递企业可持续发展的信号。In modern market of economics society, HR is one of important factors to achieve its goals, and the function becomes more and more important. At present financial statement, the value of HR is not refleeted and not really show the asserts of a corporation. It is unfitting the development of the corporation in a long run. So the enterprises should measure the value of HR appropriately and reflect it in its statement in order to give continual development signals to the public.

关 键 词：人力资源 价值 现金流量 

分 类 号：F275[经济管理—企业管理]