Human Resource Value Model

With coming of the Knowledge Economy Era, human resource has been the critical factor that accelerates growth of economy and realizes strategic target of enterprises, the related people of business benefits require urgently to comprehend human resource value information. Now there are some theoretical results on human resource accounting, which were achieved by overseas and domestic scholars, but a significantly difficult problem to human resource accounting is the value measurement. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance.Under the guidance of Marxian labor valve theory and Occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. In detail, it is organized as follows:(1)According to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought: adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high-grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly;(2)Analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring: adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of Li-shicong Professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring...