人力资源价值论文高新技术企业人力资源价值会计计量方.doc

人力资源价值论文：高新技术企业人力资源价值会计计量方法研究【中文摘要】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。【英文摘要】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.&TECH. Co., LTD. for empirical case, made the ideal empirical effect, preliminary proved the feasibility of measuring method in practice. In order to lay the foundation for the practice of human resource accounting, perfect the human resource accounting theory, improve internal management level of enterprise human resources.【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【英文关键词】human resource value B-S option pricing mode analytic hierarchy process fuzzy comprehensive evaluation【目录】高新技术企业人力资源价值会计计量方法研究摘要5-6Abstract6第1章 绪论10-141.1 研究背景及意义10-111.1.1 研究背景101.1.2 研究意义10-111.2 国内外研究动态11-131.2.1 国外研究动态11-121.2.2 国内研究动态12-131.3 研究内容与创新点13-14第2章 人力资源价值会计计量的相关理论14-212.1 相关概念的界定14-152.1.1 人力资源、人力资产和人力资本14-152.1.2 三者关系的辨析152.2 人力资源价值计量的会计特性15-182.2.1 会计计量的主体15-162.2.2 会计计量的客体162.2.3 会计计量的属性16-182.3 人力资源价值计量的分类18-202.3.1 群体价值计量和个体价值计量182.3.2 货币性价值计量和非货币性价值计量18-192.3.3 核心人力资源价值计量和普通人力资源价值计量19-202.4 本章小结20-21第3章 现行人力资源价值计量方法评析21-313.1 货币性计量方法的比较21-263.1.1 未来工资报酬折现模型21-223.1.2 调整后的未来工资报酬折现模型223.1.3 随机报酬价值模型22-233.1.4 调整后的随机报酬价值模型23-243.1.5 经济价值法24-253.1.6 非购入商誉法253.1.7 内部竞标法25-263.1.8 完全价值测定法263.2 非货币性计量方法的比较26-273.2.1 技能详细记载法26-273.2.2 绩效评价法273.2.3 工作态度测定法273.3 人力资源价值计量方法的改进思路27-293.3.1 货币计量与非货币计量相结合27-283.3.2 期权理论在人力资源价值计量中的应用28-293.4 本章小结29-31第4章 高新技术企业人力资源价值会计计量31-454.1 高新技术企业人力资源31-344.1.1 高新技术企业的界定31-324.1.2 高新技术企业人力资源32-344.2 核心人力资源价值的群体计量34-404.2.1 计量思路34-364.2.2 人力资源贡献率的确定36-374.2.3 岗位相对价值系数的确定37-394.2.4 期权理论的应用39-404.3 核心人力资源价值的个体计量40-444.3.1 确定个体岗位价值贡献系数41-444.3.2 确定核心人力资源个体价值444.4 本章小结