| 企业家价值计量方法探讨 |
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| 引用本文： | 马秀菊. 企业家价值计量方法探讨[J]. 石家庄经济学院学报, 2006, 29(4): 455-457 |
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| 作者姓名： | 马秀菊 |
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| 作者单位： | 山西财经大学,物流管理学院,山西,太原,030031 |
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| 摘 要： | 人力资源价值计量是阻碍入力资源会计发展的关键之一，尽管人力资源价值计量模型已获得不少突破，但是仍旧未得到理论和实务界的共同认可。应该从人员的层次来寻找合适的计量模式。就最稀缺的生产要素——企业家价值计量模型提出一点自己的看法。
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| 关 键 词： | 企业家 价值 计量 |
| 文章编号： | 1007-6875(2006)04-0455-03 |
| 收稿时间： | 2006-03-15 |
| 修稿时间： | 2006-03-15 |
Discussion on the Method of Entrepreneur Value Valuation |
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| MA Xiu-ju. Discussion on the Method of Entrepreneur Value Valuation[J]. Journal of Shijiazhuang University of Economics, 2006, 29(4): 455-457 |
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| Authors: | MA Xiu-ju |
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| Affiliation: | Shijiazhuang University of Economics, Shijiazhuang, Hebei 050031 |
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| Abstract: | The valuation of human resources is one of the key factors that hinder the development of human resources accounting. Although the valuation model of human resources has made a breakthrough, there are some disagreements between theorist and practitioners. The author believes that the reasonable valuation model should be found from different levels of human resources. A proposed entrepreneur valuation model is given out by the author. |
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| Keywords: | entrepreneur value valuation |
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