人力资源价值计量研究的突破与创新  

Breakthrough and Innovation of Research on Human Resource Value' s Statistics and Measurement

作　　者：李世聪[1] 

机构地区：[1]长沙交通学院财经研究所,湖南长沙410076

出　　处：《洛阳大学学报》2003年第3期62-65,共4页Journal of Luoyang University

摘　　要：人力资源价值计量本身具有特殊性、复杂性和不确定性,国内外研究了几十年,一直未能解决,使得企业对人力资源价值核算、绩效考核、收益分配因缺乏科学依据而很难做到公平合理。我们找到难题未能解决的症结所在,寻求了新的思路,提出了当期价值理论,构建了一系列计量模式,并经多家企业应用验证,取得了突破与创新,其主要内容:(1)从时间、空间、价值等涵义论证了当期价值理论的内涵;(2)运用科学方法,计算出人力资源对企业产出的贡献,将人力资源价值从物力资源中分离出来;(3)按投入产出的指导思想,构建了人力资源价值计量的基本模式,即以人力资源当期投入价值和人力资源当期创造的新价值之和作为人力资源当期实现群体价值;(4)运用价值指标与非价值指标的有机结合,实现当期群体、个体、绩效、分配以及未来群体、个体的六位价值的一体化;(5)建立人力资源价值核算体系,填补传统核算对人力资源价值反映的空白。The measurement of the human resource value has not been resolved for tens years because of its particularity, complexity and instability. As a result, human resource value account, performance appraisal and income disposition in enterprise are difficult to be just and reasonable without scientific basis. We found the key sticking point of the problem and looked for a new train of thinking. We put forward the idea of human resource current term value theory and set up the pattern and the methodology to solve the measurement of human resource value, which has been verified in several enterprises. We realized the significant innovation and breakthrough. The main contents: 1. This article discusses the implication of human resourc current term value theory from time, space and value. 2. We calcluate the human resource's contribution to enterprise output in scientific way, and separate human resource value from material resource value. 3. Taking input-output as guiding ideology, we set up the basic pattern of human resource current term value: with the sum of current input value and current output value of human resource for human resource current community value. 4. With organism association of valuable target and invaluable target, we realized the integral whole of current community, individual, performance, disposition and future community value, individual value. 5. We set up the pattern of human resource value to fill up the blank of the traditional human resource value' s measurement.

关 键 词：人力资源价值计量 人力资源价值核算 绩效考核 收益分配 价值指标 计量模式 

分 类 号：F240[经济管理—劳动经济] F224.0[经济管理—国民经济]