| With the coming of the knowledge economy era, the modern enterprise in the face of the primary issues are no longer capital, technology and other issues, but the human which the most important factor in production. Compensation as a important means affect the people's value display and the creation that is not only the important content in human resources management, also receives the attention in the human resources accounting theory.Human have the value, from the pay models in practice, from the pay based on time to the pay based on position, from based on performance to total compensation, all of these illustrate that the emphasis on human resource value. But these compensation system usually are based on a component of human resource value, such as the personal ability, the performance, the market value and so on, neglect the total value of human resource. Therefore, this article raised the compensation design pattern based on the value of human resources, as the supplement and consummation to existing compensation model.The valuation of human resource is a heated topic in human resource accounting research. This paper summarizes the prevalent methods of measuring the value of human resources: monetary and non-monetary measurement, this paper proposes that different methods be applied to the value measurement of different types of human resources according to the classification based on the status of human resources and their contributions to the enterprise, which can provide more related human resources information of the enterprise.In addition, the paper puts forward a pay model design based on the human resources value---different remuneration distribution schemes will be applied to different types of employees on the basis of the calculation of the human resources value. As a new concept and design for pay, it can encourage employees to increase the human resources value that enterprises need, and can reflect enterprises'development strategy through incentive pay. |
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