Human Resource Value Study

Accompanying with the gradually impersonal development of the economy, the human resource has been playing a more and more important role. And at the same time, more and more enterprises have been gradually realizing the huge existent value and latent value of the human resource to the business enterprise clearly, and they have been trying to adopt various methods to encourage the body and to make it made the biggest contribution to the business enterprise. And the principle of management that "Make people the center" has been getting the people to worship consistently.As a newly arisen accountancy course, the accountancy of the human resource is combined together with the human resource management theories and accountings which has been caused the people widespread concern also. There are many realistic problems that the accountings theories and the actual situation fields have to be resolved urgently. And as another branch of the human resource accountancy, the worth accountancy of human resource which has been become the point within these problems. And then calculating the worth of the human resource becomes the problem-solving key. Exactly under thus realistic conditions, this text will be take analyzing the character of the human resource and discussing the existent calculating methods as the foundation, put forward a information system that is a kind of new method which calculating and reflecting the human resource value dynamicly and completely. And I wish that it can develop some realistic functions.This text is totally divided into some parts as follows:The first part is the preview, which introduced some problems of the calculation of the value of human resource. Such as some new points, the method, and so on.The second part, introduced the foundation theories of the human resource which is related to the calculation of the value of human resource and some basic problems of accounting briefly, in this part I will play the relation between the power characteristic of the human resource and the choice of method of calculation.The third part, the existing calculating method systems of human resource value and innovations, in this part I will take the evaluation of these existing calculating method systems of human resource value as a foundation and put forward the new calculating system.The fourth part, discussed the application of the new system in our country.