Enterprise Human Resource Value Accounting And Its Enlightenment In Commercial Bank Application

The connotation of human capital has become increasingly rich in knowledge economy era. Human plays a new role both in traditional manufacturing and in emerging industries. Although human resources have become an important determinant of organization’s development in highly competitive society which has become a consensus, traditional accounting theory simply measures physical resources rather than human resources and measurement of the value which created by human resources is still in theory. Additionally, human assets have not been measured in traditional accounting. The occurrence of human resources accounting exactly solves this situation. Human resources value accounting has long been received extensive attention since its occurrence which just due to the specialty, complexity and uncertainty of human resources value, so the measurement becomes more challenging.In the research of human resources value accounting, the measurement of the human resources value is still difficult in study, so if the measurement has applicability, the measurement method has the feasibility. In view of the income of commercial banks, to the interest income, non-interest income and human resources value has a close relationship, this article selects non-interest income estimates the value of human resources in commercial banks. This is the breach of the measurement of human resources value and human resources value accounting research.Based on the reasons mentioned above, combined with the analysis of characteristics in commercial banks, this method makes the measurement of human resources value feasible from the perspective of non-interest income. So this is the basis for the simplified method of economic value and this method is typical and is the monetary measurement method for the group. In view of the measurement of group value, this article also suggests that consider of the measurement of total value, the sum of the input and output of human resources are human resources value in commercial banks. In addition, in order to measure the core of talent, this article utilizes the method of layer analysis to weigh ten factors which have an impact on individual value and gets the score of all the factors by Delphi method, and then calculates the total score which is the non-monetary information of individual value. To a certain extent, the research process of the value of human resources and the human resources value accounting also cause the thoughts of the human resources management in commercial banks. These thoughts emphasize the human resources value accounting which has provides useful information and speeds up the construction of management personnel individual value assessment system and forms an environment of incentive mechanism in order to give full play to the value of human resources of each employee.