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本文认为,企业人力资产的确认与计量应与人力资源管理紧密结合,同时应将“区别考评制度”引入对企业人力资产的确认及对人力资源价值的计量中,并对原有个体和整体人力资源价值的计量模型进行了改进。
This paper argues that the identification and measurement of human resources in enterprises should be closely integrated with human resource management. At the same time, the system of distinction and appraisal should be introduced into the confirmation of human assets of enterprises and the measurement of human resource value, and the original individual and overall manpower The measurement model of resource value has been improved.