Current Value Theory And Method Of Human Resource

Quantification and value of human resource has been a tough world topic. Its resolution is related with the quantification and distribution of production elements by their contribution. Its resolution is also related with the adoption of human resource accounting into current financial and accounting system. This paper was written on the research of national statistics program by the National Statistics Bureau. The writer described human resource value and its calculation so to realize a breakthrough in a new perspective. On the basis of Maxist value theory, Western economics and modern asset value calculation theories, the writer contributed current value theory of human resource after analyzing domestic and oversea human resource value researches. In the light of this theory, the writer scientifically separated the contribution value shared by business man power and material in the use of input and output, established separation models of human resource contribution value, human and material contribution was scientifically separated. After separation of human resource contribution value, the writer set up a series of value calculation models concerned with current groups, individuals, individual performance and distribution and future groups, individuals, a system of value calculation was established, six digit value was integrated. Meanwhile, the writer also discussed performance evaluation in human resource, profit distribution, motivation and control system, and value calculation. These offered theories to quantification of human resource value, performance evaluation and profit distribution. The writer systematically researched human resource value theory and methods which would contribute a lot to human resource development and management.