Research On The Accounting Measurement Of High-Tech Enterprise Human Resources Value

With the development of knowledge economy, human resource has been the critical factor that accelerates growth of economy and realizes strategic target of enterprises. Now there are some theoretical results on human resource accounting, which were achieved by overseas and domestic scholars, but because human resource itself inhered particularity and complexity and uncertainty,making the measurement of human resource value to become a major problem which needed to be solved urgently.In this paper, first comes from the tradition value measurement, with the basic theory of accounting measurement of human resources for an opportunity, analyzed the existing method human resource value, pointed out its merit and default, on this basis, made two improvements, in order to provide theoretical basis for build a scientific and reasonable measuring method.With the core human resource value of high-tech enterprise as the research object, analyzed the constitution of human resource value, and came up with new way of thinking on group value measuring: adopted the historical cost means to calculate human resource group the present period input cost, and rectified the present period realization value theory of Li-shi cong professor from accounting angle, and obtained more scientifically the group present period new contribution value, as the basis for structuring the new measuring model of human resource group value; Analyzed the influence factors of individual value and their relationship, based on the calculation of individual post value contribution coefficient, determined individual value of the core human resources.Under the influence of asymmetric information ,the creation of human resource are under the impact of a creative value of the uncertainty, in explicit human resource has real option attribute, this paper flexibility used options theory, analytic hierarchy process and fuzzy comprehensive evaluation method, as the main measuring method of the core human resources value in high-tech enterprises under conditions of uncertainty, taking into account the monetary and non-monetary factors, measure the core human resource group value and individual value of high-tech enterprise dynamically, and with KINGFASCI.&TECH. Co., LTD. for empirical case, made the ideal empirical effect, preliminary proved the feasibility of measuring method in practice. In order to lay the foundation for the practice of human resource accounting, perfect the human resource accounting theory, improve internal management level of enterprise human resources.