The Study On A Measurement Model About The Value Of Human Resources And Accounting Calculation

Competition in the 21st century is the talent competition which is the competition for resources. The key and decisive role are human resources under context of competition for resources. How companies measure the scientific value of human resources and accounting to human resources value measurement models are importance to enterprise. Value measurement model could develop standards related to labor remuneration, systems and methods provide theoretical basis. So reasonable value measurement model of human resources is more conducive to their human resources accounting and Strengthen human resources development.This paper systematically analyzes the value of human resource accounting measurement models and theories. It use monetary and non-monetary ways of combining the individual measurement of the value of human resources and group value. In order to reflect the value of human resources and the role of accounting in the enterprise, the paper use the model of comprehensive income discounted reward analyzing MaiLong foods which already used human resource accounting.