关于人力资源价值计量方法的探讨

人力资源价值的计量是人力资源会计的重点和难点。在设计计量模型时，应以产出为基础，充分注意人力资源与非人力资源在创造剩余价值中的共同作用，把人力资源价值的计量模型构思为：人力资源的补偿价值 ＋利润中属于人力资源的部分。在此基础上考虑员工类型、企业类型、企业投资、员工服务期限等因素，对模型进行设计。

Research on Measurement Method of Human Resource Value

Measurement of human resource value is the emphasis and difficulty in human resource accounting . When designing measurement model, we should take the output as base and pay complete attention to common roles of human resource and un-human resource in creating surplus-value. So this model should be conceived: human resource value=compensation value of human resource + profits belonged to human resource . Besides, we should also consider other factors, such as staff types, corporation types, corporation investment , staff working-term and so on.