摘要
随着知识经济时代的到来,人力资源会计变得日益重要,其中人力资源价值确认与计量居于核心地位,但是,由于人力资源本身的复杂性、不确定性,至今没有形成一种统一的人力资源价值计量模式。本文试图站在人力资源不同质的角度,探讨针对不同层次的人力资源采纳不同的计量方法。
With the advent of the knowledge-based economy ,human resource accounting becomes more and more important. further ,the recognition and measurement of human resource play a leading role in it .However ,as human resource itself has the characteristic of complication and uncertainty ,a uniform human resource accounting value measured model has not been established . This paper tries to stand in the not consubstantial angle in human resource, the study aims at the human resource of the different level of structure adopts to calculate the method differently.
出处
《农业与技术》
2004年第2期141-144,共4页
Agriculture and Technology
关键词
人力资源
价值计量
工资报酬法
工资报酬折现法
随机报酬法
the value of human resource
Intelligence capital
The faintness calculates
when the period realizes value
