| Bottleneck in the development of human resource accounting is to measure the value of human resources, corporate senior managers of human resources is the enterprise value of an important component of human resources. Therefore, senior business managers measure the value of human resources, salaries and incentives for enterprise development mechanisms and has important theoretical and practical significance.In this paper, qualitative and quantitative analysis of the means of combining theoretical study and empirical analysis of the method of combining high-level managers of human resources for the effective measurement of value. First of all, by measuring the value of human resources senior managers and human resource characteristics of the theoretical basis of analysis, senior manager of human resources that affect the value of the index system. Secondly, through the factor analysis method for screening the public index factor. Again, the application of fuzzy comprehensive evaluation method to build high-level managers of human resources value measurement model. Finally, empirical analysis, verify the construct validity of the model.The main contributions of this paper include:1. Senior managers of human resources in the analysis of the basic theory of value measurement based on the analysis and its characteristics, this paper consider that: the impact of senior managers of human resources value measurement indicators include 29.2. The way through the questionnaire, the application of factor analysis method to screen the above-mentioned 29 indicators, this paper consider that: the value of human resources and senior management strong related 9 indicators .3. Constructed based on fuzzy comprehensive evaluation method of the senior managers of human resources value measurement model. Of human resources executives realized the value of non-monetary indicators of the quantitative measurement.4. Verified through the examples in this paper that: build based on fuzzy comprehensive evaluation method of human resources executives the value of the model is valid. |
