Study On Measurement Method Of Enterprise's Human Resource Value

In Knowledge-Economy age, able person's competition became more intense, and human resource changed to be the enterprise's core resource. It is an urgent requirement for company to fully reveal human resource information, which has gravely impacted traditional accounting system. Now there are some results of study on human resource accounting, which were achieved by overseas and domestic literates. But the issue on human resource measurement hasn't been solved all the times, due to the complexity and variability of human resource. On the basic of others study, the dissertation focused on the relative content of measurement method of human resource value..Under the guidance of the theory of labor value of Marx and of economics, the thesis sufficiently considered the particularity of human resource, made careful research on measurement method of human resource, and formed the comparative system theory. The creation points of the thesis mainly embodied: (1)According to the contribution of human resource and on the base of separating the new creation value of enterprise with C-D production function, founding a new measurement mode of human resource value, and discussing its influence on human resource management. (2) In order to measure individual value of human resource, combining currency measurement with non-currency measurement, and adopting evaluation means to revise new creation value of the whole employees, which embodied difference between every person.The study of the thesis has enriched and perfected the theory of measurement of human resource value, and will impulse the development of accounting science. Yet the thesis has made a few progress, the content of this field is quite complex and extensive, there are lots of problems need further research. The future work is arduous, which need the conjunct endeavor of accounting scholars and practice workers.