Enterprise Employees' Behavior-based Value Management

The 21st century will be a new era, which is the fastest growing up in history, also opportunities and challenges, setbacks and growth, success and failure coexist. The human society is coming into the knowledge economy epoch, as the trend of economic global ization, and the information of the industrial revolution. The people who own knowledge are playing more important role in promoting the development of the social economy by the flying development of science and technology. Thus the modern enterprises who want to sustainable the development, should focus on from the original management of material to human behavior which can convert into value.In new economical time, enterprises will not adapt to the demand for knowledge and human resources to gain the key competitiveness, if they do not change the idea or method of taking real asset as object financial control mentality, They must pay attention to the role of employees. All the real assets only after people's economic activities to create new value, human are the dominant factor for promoting economic development and human resources are the key competition of modern enterprise. Therefore, how to effectively motivate the enterprise staff's work enthusiasm and initiative, and how to control and guide enterprise employees'behavior, and how to make enterprise employees'behavior to meet the needs of their own deve I opment, and a I so to meet the requ i rements of the development of enterprises, thus obtains the maximization of enterprises economic value, are modern enterprises core management.The study of professor GuoJun Xu gives a good topic, named Behavior-based value management, with the information support of the Three Dimension Accounting System, which i s a new perspective of f i nanc i a I management to the developed enterprise. This article is objected for enterprise internal employees'behavior.The enterprise employees' behavior value formation and enterprise employees'behavior value evaluation are the two main aspects. About enterprise employees' behavior value formation is mainly through the different hypotheses of employees, enterprise culture construction, employee behavior motivation and the requirement analysis, explore the employees'behavior rule, thus forming value for employees'behaviors, and then through the key enterprise employee behavior choice, find out the comprehensive value of the enterprise's optimal value chain. About enterprise employees' behavior value evaluation, it borrows ideas from Economic Value Added, the Balanced Scorecard and Key Performance Indicators evaluation systems, and designed the enterprise employees'behavior value evaluation system. Enterprise employees'behavior value evaluation index system compare with the former enterprise performance evaluation system of the biggest difference is that the system has the original of the concerns to perspective of the employees'behavior. Therefore, the management of accounting in humanistic thoughts of enterprise, enterprise value appraisal will seize the source of enterprise staff's economic behavior, this is a dynamic future study and the perfect system.