Research On Measurement Model Of Intelligence Staff Worker Human Resource Value And Its Application

Enterprises are the economic organizations which widely exist in the society, and intelligence staffs are the most critical factors determining the development of enterprises. Value measurement of the intelligence staffs is getting more and more attention from theoretical and practical circles. However, due to the complexity and uncertainty of value formation of intelligence staffs, there are few innovative research results. Reasonable value measurement of the intelligence staffs plays a key role in formulating the corresponding demand-incentive strategies and defining the distribution of ownership, meanwhile provides a theoretical and operational reference method for value measurement of different kind of human resources.The study reviewed and summarized the main theoretical research results and different perspectives of human resource accounting at home and abroad, pointing out that the scientific and operational measurement method of human resource value has become an urgent problem in China's theoretical and practical circles of accounting. Based on the definition of intelligence staffs value, it analyzed the characteristics of intelligence staffs value comprehensively and pointed out the necessity of measurement. It conducted a comprehensive and systematic introduction of common measurement method of human resource value, and indicated the advantages and disadvantages, the scope and limitations of application of various human resource value measurement methods. According to the characteristics of intelligence staffs, it proposed measurement ideas of intelligence staffs value: based on complete value, it used integrated method combining monetary measurement and non-monetary measurement; based on future value, group human resource contribution coefficient is determined by the production function method of Cobb-Douglass; based on current value, individual human resource contribution coefficient is determined by job evaluation and adjusted by post contribution coefficient. Taking a company for example, it calculated the group human resource value and individual human resource value of intelligence staffs, aiming to further reveal the scientific and operational application of the model.The research results show that, according to the characteristics of intelligence staffs value and analysis of factors affecting the value, it proposed a practical measurement mode based on complete value. By the actual situation of enterprise, it has estimated the group and individual value of intelligence staffs, and comprehensively reflected the quantity of human resource value of intelligence staffs, which are owned and controlled by enterprise. It has not only solved the difficulty to estimate the value of intelligence staffs, at the same time provided a theoretical and operational reference method for value measurement of different kind of human resources.