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根据我国目前所处的社会阶段,人力资源价值会计应采用产出观价值概念,即从产出而非投入的角度去把握人力资源价值。人力资源价值的计量包括货币性计量和非货币性计量,以货币性计量为主。企业产出价值的分配,可通过计算企业固定资产的先进指数和企业人力资源素质指数,将这两种指数的比率作为分配率。人力资源价值计量的一般过程,应是先计算企业人力资源价值,再计算个别人力资源价值。单纯基于某种理论建立的人力资源价值计量方法都存在一定问题。人力资源价值计量方法的建立与选择,应基于折衷的观点,可借鉴存货管理ABC法。
According to the current social stage in our country, human resource value accounting should adopt the concept of output value concept, that is, grasp the value of human resource from the perspective of output rather than investment. The measurement of human resource value includes monetary measurement and non-monetary measurement, mainly monetary measurement. The distribution of output value of enterprises, through the calculation of advanced index of fixed assets and enterprise human resource quality index, the ratio of these two indices as the distribution rate. The general process of human resource value measurement, should be the first calculation of human resource value of enterprises, and then calculate the value of individual human resources. There are some problems in the method of measuring the value of human resources based solely on certain theories. The establishment and selection of human resource value measurement methods should be based on the compromise point of view, we can learn from inventory management ABC method.