人力资源价值论文：高新技术企业人力资源价值会计计量方法分析.docVIP

人力资源价值论文：高新技术企业人力资源价值會计计量方法研究 【中文摘要】随着知识经济地发展,人力资源已逐步成为推动经济增长.实现企业战略目标地关键因素.虽然国内外学者再人力资源會计领域已取得一定地理论成果,但是由於人力资源本身所具有地复杂性.特殊性和否确定性,使得人力资源价值计量成为一個亟待解决地重大难题.本文首先从传统地价值计量方法出发,已人力资源會计计量基本理论为契机,對现有人力资源价值计量方法进行比较分析,指出其理论和方法地否足和缺陷,并再此基础上提出了两点改进思路,为构建科学合理地计量方法提供理论依据.已高新技术企业核心人力资源价值为研究對象,分析人力资源地价值构成,提出新地群体价值计量思路:采以历史成本法计量群体当期投入成本,并對李世聪教授提出地当期实现价值理论从會计学角度进行了修正,更为科学地计量人力资源群体当期创造价值,从而构建了全新地人力资源群体价值计量模型;分析了核心人力资源個体价值地影响因素及其关系,基於個体岗位价值贡献系数地测算,确定核心人力资源個体价值.受信息否對称地影响,人力资源具有被动创造价值地否确定性,再明确了人力资源具有实物期权属性后,本文灵活运以期权理论.层次分析法和模糊综合评价等方法,作为否确定性条件下高新技术企业中核心人力资源价值计量地主要方法,同時考虑了货币和非货币因素,對高新技术企业核心人力资源群体价值和個体价值进行动态计量,并已金发科技为实证案例,取得了理想地实证效果,初步证明了该计量方法再实践中地可行性.旨再为人力资源會计地实践操作奠定基础,已便完善人力资源會计理论,提高企业人力资源内部管理水平. 【英文摘要】With the development of knowledge economy, human resource has been the critical factor that accelerates growth of economy and realizes strategic target of enterprises. Now there are some theoretical results on human resource accounting, which were achieved by overseas and domestic scholars, but because human resource itself inhered particularity and complexity and uncertainty,making the measurement of human resource value to become a major problem which needed to be solved urgently.In this paper, first comes from the tradition value measurement, with the basic theory of accounting measurement of human resources for an opportunity, analyzed the existing method human resource value, pointed out its merit and default, on this basis, made two improvements, in order to provide theoretical basis for build a scientific and reasonable measuring method.With the core human resource value of high-tech enterprise as the research object, analyzed the constitution of human resource value, and came up with new way of thinking on group value measuring: adopted the historical cost means to calculate human resource group the present period input cost, and rectified the present period realization value theory of Li-shi cong professor from accounting angle, and obtained more scientifically the group present p