| 关于人力资源当期实现价值计量研究若干问题的思考 |
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| 引用本文： | 徐光华,陈万明,卢惠霞.关于人力资源当期实现价值计量研究若干问题的思考[J].南京农业大学学报(社会科学版),2005,5(3):31-34. |
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| 作者姓名： | 徐光华 陈万明 卢惠霞 |
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| 作者单位： | 南京农业大学,经济管理学院,江苏,南京,210095 |
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| 摘 要： | 传统会计一贯运用货币对资产的价值进行计量,而始终没有对人力资源的价值进行计量,更没有对人力资源当期实现价值进行计量。近年来国内一些学者提出了人力资源当期实现价值计量模型。笔者认为人力资本当期实现价值计量方法宜采用模糊计量方式,价值指标的确定应注意财务指标与非财务指标的结合,计量对象应注意区分不同类型的组织。
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| 关 键 词： | 人力资源 当期实现价值计量 价值指标 |
| 文章编号： | 1671-7465(2005)03-0031-4 |
| 修稿时间： | 2005年6月22日 |
Reflection On Several Issues Concerning the Research of Measuring Human Resource Value Realized at Present |
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| XU Guang-hua,CHEN Wan-ming,LU Hui-xia.Reflection On Several Issues Concerning the Research of Measuring Human Resource Value Realized at Present[J].Journal of Nanjing Agricultural University(Social Science Edition),2005,5(3):31-34. |
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| Authors: | XU Guang-hua CHEN Wan-ming LU Hui-xia |
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| Abstract: | According to traditional accounting,asset value is usually measured by currency.The value of human resources is often ignored,needless to say the current value of human resources.In recent years,many scholars propose measuring models of the current human resources,but their opinions on the new-added value and the contribution ratio created by the current human resources still need to be reconsidered.Therefore,we should make improvement in such aspects as measuring methods,value indicators and measuring objects. |
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| Keywords: | Human Resource Measurement of Human Resource Value Realized at Present Index Method |
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