基于人力资源价值评估在企业的实践  

Based on the Evaluation of Human Resources in Enterprise's Practice

作　　者：郑渝英[1] 

机构地区：[1]重庆工业职业技术学院工商贸易学院,重庆401120

出　　处：《重庆师范大学学报（自然科学版）》2012年第6期115-118,共4页Journal of Chongqing Normal University:Natural Science

基　　金：重庆市软科学重点项目(No.CSTC2010CE0056)

摘　　要：以人力资源价值会计、人力资源价值评估为理论基础,从实践运用角度出发,选择重庆鼎讯通信公司作为案例,运用人力资源价值评估的货币性计量模型和非货币性计量方法,以该公司相关数据为依据,对其未来工资报酬折现、人力资产比率、人员结构等人力资源价值进行了评估、分析、对比,从而揭露出该公司在人力资源管理中存在的人力资源资产比例失调、人员结构不合理、员工离职率过高等问题,并给企业管理者提出调整其人力资源配置、人员结构等建议和措施。Value appraisal of human resource in human resources accounting research field at the stage of exploration, so its re- search progress is slow, because the human resources value than other assets are more difficult to identify factors that affect, only grasp these factors of human resource value influence, can get more accurate assessment of the results. Based on the value of human resource accounting, human resource value assessment theory, from the practical perspective, the choice of Chongqing tripod communications company as a case, the use of human resources value assessment of the monetary measure- ment model and non monetary measurement methods, to the related data, the future wages reward discounting, human assets ratio of the value of human resources, personnel structure were assessed, analysis, comparison, thereby exposing out of the company in human resources management in the existing human resources assets ratio imbalance, the unreasonable personnel structure, employee turnover rate is too high, and give the enterprise management put forward to adjust the allocation of hu- man resources, personnel structure and human resources management suggestions and measures.

关 键 词：人力资源价值会计 人力资源价值计量方法 人力资源价值评估 

分 类 号：F244.1[经济管理—劳动经济] O119[经济管理—国民经济]