The Research On Human Resource Value Measurement

In modern society, enterprises increasingly competi15tive.Competition amongenterprises performance in the competition of knowledge, information and innovation,more and more widely appreciated as a carrier of human resources.Human resourceshas become a very important factor of production, land, capital, after a new focus forcorporate, social and even national competition.Internal and external informationusers in the enterprise demand for human resources information is obvious,accounting, however, the traditional accounting model and not the value of humanresources information to include, not only can not meet the information needs of theusers, but also may because of the lack of such information to make the errorestimates, resulting in the decision-making of the decision-making mistakes.Therefore,to supplement the traditional accounting model, record the value of human resourcesinformation will become an inevitable trend.Human resource accounting into sight from the 1960s.The emerging disciplinesof accounting, human resource accounting has aroused widespread concern, it is acombination of human resource management theory and accounting disciplines, manyof these issues are practical problems of accounting theory and practice of theprofession must be resolved.Human resource value accounting as an important branchof human resource accounting, the problems facing many problems in focus.In thecourse of the study of human resource value accounting, the measurement of the valueof human resources is the key, to produce a variety of Human Resource Value ofmonetary and non-monetary methods, and some methods are more and more complex,containing uncertainties are also more and more.Value accounting to human resources for the analysis perspective, the problemsof measurement of the value of human resources to conduct research aimed at findinga reasonable reflection of the value of corporate human resources measurementmethods.Reviewed on the basis of the development process of human resourceaccounting background and in the Western human resource accounting measurement of the current value of human resources into monetary measurement andnon-monetary measurement methods, and analyzes the current econometric model ofthe measurement methods of monetary and non-monetary measurement methods, thecharacteristics of the model and its main problems, a more comprehensive review ofthe monetary measurement of the value of human resources and non-monetarymeasurement methods.Then, on the basis of the results of previous studies, themonetary value of human resource measurement methods for improvement andinnovation, one of the achievements of this study: based on the measurement of theABC classification of human resource value model.Based on the basic principles ofthe ABC classification of human resource value measurement model is: First of all, ofthis year the total receipts divided into two parts: the benefits of financial resourcesand human resources income; Second, the human resources within the enterprise isdivided into A, B, and C are three types: ordinary human resources, mid-level humanresources and senior human resources; Finally, according to the contribution of eachcategory of human resources to corporate annual income, annual income allocation ofhuman resources, and as the enterprise during the year to the output value of thedifferent categories of human resources.Then, the measurement of non-monetaryvalue of human resources, improvement and innovation, research results in this papertwo: description method based on the Herzberg two-factor theory of human resourcevalue measurement model --- Two-factor. In the description of the two-factor method,the subjective factors of the objective factors such as seniority and qualifications andability to affect the value of human resources.Improve the human resource value measurement theory to a certain extent, to fillthe blank spots of Human Resource Value study provide a basis for assessment of thevalue of human resources-related indicators, but also for the enterprise.