摘要
人力资源价值计量是阻碍人力资源会计发展的关键之一,尽管人力资源价值计量模型已获得不少突破,但是仍旧未得到理论和实务界的共同认可。应该从人员的层次来寻找合适的计量模式。就最稀缺的生产要素———企业家价值计量模型提出一点自己的看法。
The valuation of human resources is one of the key factors that hinder the development of human resources accounting. Although the valuation model of human resources has made a breakthrough, there are some disagreements between theorist and practitioners. The author believes that the reasonable valuation model should be found from different levels of human resources. A proposed entrepreneur valuation model is given out by the author.
出处
《石家庄经济学院学报》
2006年第4期455-457,共3页
Journal of Shijiazhuang University of Economics
关键词
企业家
价值
计量
entrepreneur
value
valuation
