The Value Measurement Study Of Knowledge Staffs

Today, competition among enterprises is mainly human resources, especially knowledge staffs'competition. Given the importance of human resources has been a consensus, it is necessary to confirm, measure and report as material resources. Let people see their value with specific figures, thus to satisfy somebody who needs the information. If the accounting information to exclude human resources information, will definitely lead to distortion and incomplete accounting information, which led to financial statements users can not have a comprehensive and truly understand their value. Therefore, the study of value measurement of knowledge staffs, either from the theory or practical application, will become an important issue.In this paper, the research object is the value measurement of human resources, the integrated use of comparative analysis, combining empirical research methodology, drawing on previous research in the analysis based on the results in order to establish a more rational, more availability value measurement method of knowledge staffs. First, systematically reviewed and summarized the major accounting theories and different views of human resource, pointing out that the value measurement method of human resource need to be resolved urgently. Second, to conduct a comprehensive and systematic introduction the current value of the common measurement methods of human resources, by comparison, analysis and generalization, obtained advantages and disadvantages of the existing measurement methods, and scope of application and limitations. Third, the study shows that the method of dynamic adjustment measures the value which has been achieved for the study start, using Douglas function and the current theory of human resources, made a little progress in reasonable and workable. In general, the method of dynamic adjustment is more feasible. Fourth, focused on the method of dynamic adjustment measures the value of knowledge staffs, as the existing measurement methods improved. The method builds on Professor Li Shicong's " the current value theory of human resources, " to build a measurement method of the value of knowledge staffs which is in line with the cautious principle value method. Then, in case of X-accounting firms, show that this method is feasible.