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人力资源因其人力资源以其价值创造过程具有路径依赖和因果关系模糊的特征,以其细微之处竞争对手难以模仿在当今的知识经济时代正受到越来越多的企业的广泛关注,而人力资源会计的价值计量问题则是亟待解决的重要难题,本文将主要介绍几种中外会计学者从货币计量和非货币计量角度阐述的人力资源价值的计量模式并分别评价了各种模式的优缺点。
Due to its human resources, its human resource has the characteristics of path dependence and vague causality in its value creation process. Its subtleties are difficult to imitate by competitors. In today’s era of knowledge economy, it is receiving more and more attention from enterprises. However, human resources The value accounting of resource accounting is an important problem to be solved urgently. This article will mainly introduce several measurement modes of human resource value elaborated by Chinese and foreign accounting scholars from the aspects of monetary measurement and non-monetary measurement, and respectively evaluate the advantages and disadvantages of various modes.