《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研究》-毕业论文.docVIP

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研究 【中文摘要】随着知识经济的发展,人力资源已逐步成为推动经济增长、实现企业战略目标的关键因素。虽然国内外学者在人力资源会计领域已取得一定的理论成果,但是由于人力资源本身所具有的复杂性、特殊性和不确定性,使得人力资源价值计量成为一个亟待解决的重大难题。本文首先从传统的价值计量方法出发,以人力资源会计计量基本理论为契机,对现有人力资源价值计量方法进行比较分析,指出其理论和方法的不足和缺陷,并在此基础上提出了两点改进思路,为构建科学合理的计量方法提供理论依据。以高新技术企业核心人力资源价值为研究对象,分析人力资源的价值构成,提出新的群体价值计量思路:采用历史成本法计量群体当期投入成本,并对李世聪教授提出的当期实现价值理论从会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,从而构建了全新的人力资源群体价值计量模型;分析了核心人力资源个体价值的影响因素及其关系,基于个体岗位价值贡献系数的测算,确定核心人力资源个体价值。受信息不对称的影响,人力资源具有被动创造价值的不确定性,在明确了人力资源具有实物期权属性后,本文灵活运用期权理论、层次分析法和模糊综合评价等方法,作为不确定性条件下高新技术企业中核心人力资源价值计量的主要方法,同时考虑了货币和非货币因素,对高新技术企业核心人力资源群体价值和个体价值进行动态计量,并以金发科技为实证案例,取得了理想的实证效果,初步证明了该计量方法在实践中的可行性。旨在为人力资源会计的实践操作奠定基础,以便完善人力资源会计理论,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