人力资源会计的价值计量—调整的经济价值法

人力资源会计的价值计量—调整的经济价值法

摘要：在会计学领域从物本主义向人本主义的变革中，人力资源会计逐渐成为1个新兴的重要分支学科，人力资本理论也在会计领域深入和发展。本文从经济价值法出发，以岗位为计量对象，通过货币计量法计量人力资源达标经济价值，非货币计量法计量人力资源的评估值，达到全面核算人力资源的价值，并计算人力资源的投资损益，设置人力资源的账户，报表格式。希望以此推动企业合理有效利用人力资源，合理开发人力资源，适应市场发展的需要。

关键词：经济价值法；人力资源流域假设；人力资源投资损益

Human resources accountants value measurement - adjustment economic value law
 
Abstract: In the accounting area from thing this principle to in humanism transformation, human resources accountant gradually becomes an emerging important branch discipline, the human capital theory also in accountant the domain thorough and the development. This article embarks from the economic value law, take the post as the measurement object, through the currency method of variables measurement human resources standards economic value, the non-currency method of variables measurement human resources evaluation value, and calculates the human resources the investment profit and loss, the establishment human resources account, the report form form. The hope by this impetus enterprise reasonable effective use human resources, develops the human resources reasonably, meets the market development need.

Keywords: Economic value law; Human resources basin supposition; Human resources investment profit and loss