【作者】 卢惠霞；

【导师】 陈万明；

【作者基本信息】 南京农业大学 ， 农业经济管理， 2003， 硕士

【摘要】 本论文以人力资源价值的计量为研究对象。在对现有文献和研究成果总结回顾的基础上，本论文主要分四部分对人力资源价值的计量问题进行了探讨：第一部分概述了人力资源价值的定义，从多角度对人力资源价值的内涵进行剖析，并从员工个体和外在因素两方面分析了人力资源价值的影响因素；第二部分论述了人力资源价值计量的理论基础及特殊性，并针对前人研究成果，提出了在计量人力资源价值时应该注意的几个方面；第三部分是本论文的主体，详细地表述了两种基本计量方法即成本法和价值法的具体内容。成本法所核算的项目主要有五项：取得成本、开发成本、使用成本、保障成本和离职成本。价值法的具体运用主要有四种计量模型：以工资报酬为基础的人力资源价值计量法、以收益为基础的人力资源价值计量法、随机报偿价值模式及以完全价值为基础的人力资源价值计量法，并针对现有计量模型中存在的缺陷提出了改进方法。另外在详述货币计量方法的同时，还简述了有关非货币计量方法；第四部分是有关计量方法在样本单位中的应用研究，本文选择某会计师事务所为案例分析对象，大胆地将众多理论界所提出的计量方法和模型在具体实际中加以应用，并提出了进一步研究的方向。更多还原

【Abstract】 This thesis is aimed to discuss the measurement of human resource value (HRV). With a review of documents on hand and summing-up of achievements of previous research, this paper gives a detailed explanation of the measurement of HRV. Generally speaking, it can be separated into four parts as following. The first part gives a brief account of the definition of HRV. Both inside and outside factors that affect HRV are also listed. The second part discusses the theoretical foundation and specialty of measurement of HRV. Some points for attention are proposed after taking those previous researches into consideration. The third part, the principal part of this dissertation, explains in details the primary methods of the measurement of HRV, which include the method based on the cost and the value. The measurement of cost of HRV mainly consists of five items to count the cost of obtainment, development, employment, maintenance and reassignment of HR. The measurement of value of HR is elaborated with four models separately based on the wage, profit, random income and complete value. Apart from the above methods, some nonmonetary methods are also described. The forth part selects a CPA agency as the sample to put all the method into practice. This bold try brings forth new ideas in this field, which may guide further research.更多还原