（会计学专业论文）高新技术企业人力资源价值会计计量方法研究.pdf

摘 要 i 摘 要 随着知识经济的发展，人力资源已逐步成为推动经济增长、实现企业战略目标 的关键因素。虽然国内外学者在人力资源会计领域已取得一定的理论成果，但是由 于人力资源本身所具有的复杂性、特殊性和不确定性，使得人力资源价值计量成为 一个亟待解决的重大难题。 本文首先从传统的价值计量方法出发，以人力资源会计计量基本理论为契机， 对现有人力资源价值计量方法进行比较分析，指出其理论和方法的不足和缺陷，并 在此基础上提出了两点改进思路，为构建科学合理的计量方法提供理论依据。 以高新技术企业核心人力资源价值为研究对象，分析人力资源的价值构成，提 出新的群体价值计量思路：采用历史成本法计量群体当期投入成本，并对李世聪教 授提出的当期实现价值理论从会计学角度进行了修正，更为科学地计量人力资源群 体当期创造价值，从而构建了全新的人力资源群体价值计量模型；分析了核心人力 资源个体价值的影响因素及其关系，基于个体岗位价值贡献系数的测算，确定核心 人力资源个体价值。 受信息不对称的影响，人力资源具有被动创造价值的不确定性，在明确了人力 资源具有实物期权属性后，本文灵活运用期权理论、层次分析法和模糊综合评价等 方法，作为不确定性条件下高新技术企业中核心人力资源价值计量的主要方法，同 时考虑了货币和非货币因素，对高新技术企业核心人力资源群体价值和个体价值进 行动态计量，并以金发科技为实证案例，取得了理想的实证效果，初步证明了该计 量方法在实践中的可行性。旨在为人力资源会计的实践操作奠定基础，以便完善人 力资源会计理论，提高企业人力资源内部管理水平。 关键词：人力资源价值；b-s 期权定价模型；层次分析法；模糊综合评价 abstract ii abstract with the development of knowledge economy, human resource has been the critical factor that accelerates growth of economy and realizes strategic target of enterprises. now there are some theoretical results on human resource accounting, which were achieved by overseas and domestic scholars, but because human resource itself inhered particularity and complexity and uncertainty，making the measurement of human resource value to become a major problem which needed to be solved urgently. in this paper, first comes from the tradition value measurement, with the basic theory of accounting measurement of human resources for an opportunity, analyzed the existing method human resource value, pointed out its merit and default, on this basis, made two improvements, in order to provide theoretical basis for build a scientific and reasonable measuring method. with the core human resource value of high-tech enterprise as the research object, analyzed the constitution of human resource value, and came up with new way of thinking on group value measuring: adopted the historical cost means to calculate human resource group the present period input cost, and rectified the present period realization value theory of li-shi cong professor from accounting angle, and obtained more scientifically the group present period new contribution value, as the basis for structuring the new measuring model of human resource group value; analyzed the influence factors of individual value and their relationship, based on the calculation of individual post value contribution coefficient, determined individual value of the core human resources. under the influence of asymmetric information ,the creation of human resource are under the impact of a creative value of the uncertainty, in explicit human resource has real option attribute, this paper flexibility used options theory, analytic hierarchy process and fuzzy comprehensive evaluation method, as the main measuring method of the core human resources value in high-tech enterprises under conditions of uncertainty, taking into account the monetary and non-monetary factors, measure the core human resource group value and individual value of high-tech enterprise dynamically, and with kingfasci.1,2,5) n itij ijt j bw rit = = l 12345 ( ,)bb b b b b= 将b归一化处理得bi，即模糊综合评价集，处理过程：b1+b2+b3+b4+b5=f，则 35124 (,) i bbbbb b f ffff =，个体综合得分为： 35124 5 4 (,)3 2 1 bbbbb y f ffff = 依此类推，我们可以计算核心人力资源所有岗位的综合得分m，则某个体 的岗位价值贡献系数=y/m。 4.3.2 确定核心人力资源个体价值 采用模糊综合评价法，我们可以测算出个体岗位价值贡献系数，这是确定 核心人力资源个体价值的基础，在此基础上求得个体价值。 核心人力资源个体价值 = 考虑期权的核心人力资源群体价值该个体的岗 位价值贡献系数 4.4 本章小结 在企业人力资源结构层次中，不同类型的人力资源具有各自不同的特征， 因而为企业带来的利益也各不相同的，没有必要分别对每个员工的价值进行计 量，根据人力资源计价的群体计量、个体计量方法，本章介绍了高新技术企业 人力资源价值计量思路与方法，采取对高新技术企业中的核心人力资源进行群 体计量，并对核心人力资源中具有特殊意义的个体进行个体价值计量，从而构 建高新技术企业中核心人力资源的价值计量体系。 华北电力大学硕士学位论文 36 第 5 章 人力资源价值计量方法的实证检验 以高新技术企业为例，本文在第四章讨论了核心人力资源群体价值与个体 价值会计计量方法。为了检验理论方法的合理性与可行性，以广州金发科技股 份有限公司（kingfasci.1,2,5) n itij ijt j bw rit = = l 我们可以计算出它的一级模糊评判集： () 111 0.2010 0.2688 0.2671 0.1800 0.0932bwr=o () 222 0.2491 0.2266 0.4295 0.2059 0.1041bwr=o 华北电力大学硕士学位论文 43 最后，进行二级模糊综合评判。第二级模糊综合评判是指在各二级子系统 指标之间进行评判，将每个结构性指标当作一个因素，进行bi的单因素评价， 则模糊综合评价矩阵为： 122 5 (,)() t it rb bb = 同理，采取加权平均模型，可以得到模糊综合评判集： 12345 ( ,)bwrb b b b b=o 最后，得到该企业的综合评判集为： (0.2130 0.2582 0.3077 0.1865 0.0959bwr=o） 将b归一化处理得bi，即为模糊综合评价集。 处理过程：b1+b2+b3+b4+b5=f=1.0613， 35124 (,) i bbbbb b f ffff = =（0.2007 0.2433 0.2899 0.1757 0.0904） ，个体综合得分为： 35124 5 4 (,)3 2 1 bbbbb y f ffff = =3.2882 对另外的24名核心人力资源采用相同的方法进行评估（详细过程略） ，最 终计算得到金发科技核心人力资源所有岗位的综合得分m=36.5356，则袁志敏 先生的岗位价值贡献系数=y/m=0.09。 则袁志敏先生的个体价值=考虑期权的核心人力资源群体价值袁志敏先生 的岗位价值贡献系数=13014.160.09=1171.27（万元） 。 5.3 本章小结 本章以广州金发科技股份有限公司（kingfasci. a field study j.empirical research in accounting: selected studies, 1972:241-266 31 michael a. sheppeck and steephen l. cohen put a dollar value on your training programs j.training and development journal, nov.1985:102-107 32 sue a ebersberger,human resource accounting：can we afford it？j.training and development journal, aug.1981:127-130 33 misel.eseard on human resources j .china economy, 2001:100-123 34 george.management of human resources,northease finance university,2001: 13-19 35 donald espersen. assessing the people processj.internal auditor，feb.2005: 67-72 36michael gebauer. information systems on human capital in service sector organizations, new library world; 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