The Research Of Human Resource Accounting Value Measurement Model And Application

As the development of the knowledge economy, the quality of the human resource have been become the key factor of the development of social economy and organizational economy. And then, the human resource accounting appears. As a key component of human resource accounting, the human resource accounting measurement is controversial since it appears. The human resource is special and uncertain, thus the measure of the value of human resource is an important problem.This dissertation starts from the background of the topic, and simply introduces the appearance of the human resource management and its development. In addition, the author makes a short summary of the existing human resource factors. Secondly, the author simply introduces the principle of human resource accounting, and distinguishes some concepts. Thirdly, this dissertation focuses on analyzing and comparing the existing human resource accounting models, and discusses the advantages and disadvantages of these models. In addition, the author expresses her own idea and discusses a new model and then analysis the examples to prove the availability of the new model.In the new model, the human resource fully measurement is the foundational concept. It means the value of human resource will be measured objectively and scientifically. In the first part of value measurement, the author does not adopt the salary as the measure basis, but creatively adopts principle of historical cost to measure the input value of human resource. In the author’s idea, the salary should be a part of the cost of human resource investment. In the second part of value measurement, the author presents the concept of the contribution of the value of human resources。The author wants to usethe contribution of the value of human resources to separate the value created by human resource from the surplus value of the entire corporation. After considering the fierce influence of the core unit human resource to the corporation contribution, the author presents the core unit human resource should be measured independently. In other words, the individual value of the core of individual human resources should be measured by the post value coefficient。The high and new tech enterprises have high standard to the human resource, thus these enterprises are the ideal examples. In this dissertation will choose the A company as the example, and objectively measures the human resource value and the core of individual human resources value measurement of the A company. This measurement applies the new model into practice and obtains a good feedback. It proves the new model is available. Furthermore it offers a rationale of the expansion of the new model.