| In 21st century, Human Resource Value (HRV) became "the first factor" besides another three including land, labor and capital. The material capital-driven mode directed by material resource has changed into the human capital driven mode directed by human resource. Human resource plays an important role in the competition of the business, society and Country. To report the HRV information is necessary for an entire Accounting Information System (AIS) compared with the traditional one.This paper is aimed to solve the problem of human resource value accessing which is the key problem and difficulty in this field though many economists home and abroad have studied this puzzle since 20th century. By comparing the present HRV accessing methods we find that it is really hard to perform any of them in practice.With the guide of the relevant HRV accessing theories, a new calculation mode based on human resource value scorecard which is called "HRV accessing mode based on the human resource value scorecard" has been set up by comparing and analyzing the methods and modes on hand. This paper also comes up with some suggestions about HRV calculating, accounts and reporting. At last, a case analysis is used to certificate the feasibility of the new calculation mode. |
