The Human Resource Value Measurement Model Studies

Under the background of knowledge economy, the measurement of organizational human resource value is becoming the common hotspot and difficulty in management, accounting and practice field. A thorough discussion to this question will not only benefit to the measurement of organizational human resource value, but also to the full understanding of organizational human resource information and the progress of the policy-making quality. Therefore, based on the accounting view of human resources value, this paper launches research into the measurement of organizational human resource value, attempts to do some exploring work to accurately reflect organizational human resource value and effectively manage the organizational human resource.This paper first studies the related terms, then reviews the emergence and development of human resource accounting. With analyzing eleven important measurement models and their characteristic and discussing existing problems of the organizational human resource value measurement, this paper puts forward its view:"human resource value measurement model in profit driver perspective"based on profit driver theory and related theories of human resource value accounting.In the"human resource value measurement model in profit driver perspective", first, organization's yearly income is divided into income that roots in the organizational finance resource and the income roots in the organizational human resource; Next, the human resource which participates in the organizational operation is divided into four levels: the operation level, the cooperation level and the policy-making level, the expense level; third, based on each level's contributing degree of human resource to the yearly income, the author distributes the income roots in human resource, and regards it as the corresponding human resource value. This model is a human resource community value model, can also be treated as the foundation of human resource individual value model. The construction of this model introduces some indexes as its main parameters, such as price expense index, social life cost etc.