Research On Fair Value Measurements Of Human Capital

The 21st century is the times that the knowledge economy take the dominant position,The decisive key resources changes from material,capital and real estate into human resource with knowledge and skills. Therefore, it's urgently to resolve the problem that human capital fixed price in the field of accountant theory and practice.The human capital fixed price is unlike general material product fixed price,the human capital owner owns the residual manipulation and residual claim. To fix its price must fully consider the person's knowledge, the skill, the physiology, the psychology as well as the social demand and so on. The article carries on the analyze under the domestic and foreign research results, analysis the human capital's present measurement pattern and the method,discusses the rationale and realistic feasibility of the fair value measurements emphatically, constructs the theory platform of the human capital fixed price. Under this, carries on the classified measurement about the production and the technology human capital, the management human capital, the entrepreneur human capital.The innovation of the article lies in summary the rationale and the realistic feasibility of the human capital in using the fair value measurements, preliminary discuss the concrete utilization.Fair value measurements method is our country's reality choice. The market economy more develops, the fair value measurements method is more important. Although, it still had many questions about the fair value utilized in the human capital value measurements, it will be gradually accepted and utilized.