人力资源价值计量方法及其适用性分析  

Measurement of the Value of Human Resources and its Adaptability Analyses

作　　者：高峰[1] 王宏辰[1] 

机构地区：[1]长沙理工大学管理学院,湖南长沙410076

出　　处：《长沙理工大学学报（社会科学版）》2007年第1期75-78,共4页Journal of Changsha University of Science and Technology：Social Science

摘　　要：人力资源价值计量是人力资源会计的重点和难点。文章归纳目前主要的人力资源价值计量方法,按其投入、产出和计量属性评价分析各种价值计量方法的特性。指出一般生产型、中层管理型和高层管理型三层次人力资源价值计量适用的方法,各类适用的计量方法能较好反映各层次人力资源价值,为组织制定人力资源激励制度及实施人力资源会计奠定基础。The measurement of the value of human resources is the key and important point of human resources accounting. This article summa- rizes major current measurements with analyses of the respective characteristics according to their investment, products and measuring attributes. It puts forward some measuring methods for the three levels of the value of human resources of average productive type, medium management type and top management type. With each measurement reflecting the relative value of human resources of the certain level, it lays a foundation for the organization and designation of encouragement system and the implementation of accounting policies of human resources.

关 键 词：人力资源价值 计量方法 适用性 

分 类 号：F234[经济管理—会计学]