摘要
人力资源会计研究推动了劳动者权益理论的发展,但目前相关的会计核算理论与实践运用之间还有较大的距离,根本的原因是:人力资源价值计量这一“瓶颈”问题并未真正解决。本文在分析了当前相关研究中的难题及其原因的基础上认为:人才有价是因为人的素质有价、人力资源价值的内涵是素质的潜在价值、人力资源价值为个体的人所有并能够游离于任何单位之外。本文还探讨了采用修正的成本途径对个体人力资源价值进行评估的基本方法。
The research of Huaman resource accounting pushed the exoterica of labourer's rights and interests to get forward , but the cranny does exist because of exiguity of the exoterica as well as the practice concerning about the human resource
account. The radical problem——how to compute the human resurce is the choke point which hasn't been settled yet. Based on
the discussion of difficulty and problems of recent reach, the article concluded: a person is valuable because the diathesis is valuable , the intension of the human resource, svalue is the worth of the diathesis which lies in an individual as well as presences out of an individual. The article probed the essential means of evaluating individual's value through adopting amendatory cost approach.
出处
《南京财经大学学报》
2004年第2期74-78,共5页
Journal of Nanjing University of Finance and Economics
关键词
人力资源
价值
计量
huaman resource
value
compute
