【作者】 陈慧；

【导师】 章道云；

【作者基本信息】 西华大学 ， 企业管理， 2010， 硕士

【摘要】 随着知识经济的发展,企业越来越重视人才的价值,企业中的人力资源是企业产生真正市场价值与账面价值差距的重要因素,但在企业账面中却得不到真正的反映。在企业会计核算账本中,因人力资源难以计量而未进行核算。如何计量企业中人力资源的价值,现在还处于理论研讨阶段,尚未形成一套公认的、可以在实践中得到应用的方法。人力资源会计是运用组织行为学、经济学理论、计量经济学等学科的知识,把人力资源管理和会计学相互融合、渗透而形成的一种新的领域。人力资源价值计量,是人力资源会计的难点之一,也是核心问题。已有的人力资源计量方法研究成果有货币计量方法和非货币计量两种,但都需要完善,而且一些方法越来越复杂、引入的变量也越来越多。为了探讨对人力资源价值计量方法的改进,就必须对人力资源价值计量的方法进行归纳总结,通过在前人理论的基础上深入研究,探寻新的思路和方法。(1)货币计量。分析人力和物力贡献价值理论,发现该计量模式仅适用于自由竞争条件下的企业,未考虑垄断因素影响。为此,提出用垄断系数对原有计算结果进行调整,分段表示不同条件下的计算公式,并构造了行业垄断调整系数公式,解决了一些由于垄断因素造成企业超额收入,从而高估人力资源价值的情况,以此进一步完善人力资源货币计量方法。(2)非货币计量。由于反映的是无法用货币计量的特殊因素,其计算结果的可比性和准确性较差,同时还存在如何与人力资源货币价值相结合的争议。为此,提出了人力资源价值确认应以货币计量为基础,以非货币计量为调整系数进行计算的观点,并提出不同行业要设立不同的非货币计量指标评价体系,以此确定非货币计量调整系数。(3)成果应用。结合国有邮电通信行业的实际情况,对具体的人力资源价值计量方法进行了探索(包括货币计量和非货币计量),并用实际资料运算予以例证,说明改进方法具有可操作性。同时,得出影响国有邮电通信行业人力资源非货币价值的五个公共因子:管理能力、基本素质能力、工作技能、工作态度和原始积累。更多还原

【Abstract】 With the development of knowledge-based economy, the value of person of ability has drawn more and more attention from the enterprises. The human resource of a enterprise is the core cause of the difference between the real marketable value and the book value, and which can not be well embodied in the account book of the enterprise. The account book of a enterprise only can embody the material value. And how to measure the value of human resources in the enterprise is still in the process of the theoretical deliberation, and the measure method which can be recognized and practiced is not formulated yet.The human resources accounting is a new field which applies the knowledge of organizational behavior, economics theory, econometrics .etc and compromises both the human resources management and accounting. The measurement method in human resources value is one of the difficulty but also the core point. Monetary measurement and nonmonetary measurement are brought about through research, and some of measurements become more and more complexes with more and more variable putting into.In order to probe the improvement of measurement methods in human resources value, we must sum up the measurement methods.The paper based on the foundation of predecessors theory to explore new thought and methods.(1) In the monetary measurement, we analyse the theory that the enterprise outputs are created by labor power and material resource jointly. We find that the measurement model is only applicable to free competition enterprises, not thinking of monoply elements. Therefore, the author suggests the results should be adjust by monoply coefficient, and be indicated formulas in the different conditions. The formula in how to calculate the monoply coefficient is bulit, too. These methods solve some overvalued human resource problems due to the excess income caused by the monopoly, thus further perfect the monetary measurement of human resource.(2) In the nonmonetary measurement, because the factors affecting human resources value can not be measured by currency, the calculations can not compare with others and lack accuracy, in the meantime, there still exist the problem how to combine the monetary measurement in human resources value. Therefore, the author proposes a viewpoint that the value measurement of human resource should be on a basis of the monetary measurement and multiply the regulation factor of the nonmonetary measurement. And in order to define the regulation factor of the nonmonetary measurement ,the author proposes the view of picking up some different indexes of nonmonetary measurement according to industry. (3) In the achievement, the measurement methods in human resources value(including the monetary and nonmonetary measurement methods) are explored according to the actual situation of post and telecommunications industries,and the operability of the improvement of measurement methods is showed by the actual data. In the meantime, five factors have been defined as influencing post and telecommunications industries’factors of nonmonetary value in human resources, which are capability of management, basic quality of workers, working skills, working attitude and primitive accumulation.更多还原