人力资源内在价值评价方法研究

摘   要

21世纪,人力资源作为经济发展过程中最重要的资源,越来越受到人们的关注。因此，人力资源管理也应该成为企业战略管理中的重点。而人力资源管理的重点在于对人力资源进行价值评价。因为人力资源能动性等的特殊性质，人力资源内在价值具有难以衡量性，是无法准确地确认与计量的，只能推测与判断。但是它所创造出的外在的价值却是可以确认和计量的，如同商品的价值通过价格来表现一样。我们关注的从根本上说是人力资源能为组织带来的效益，即实现价值。
本文从人力资源价值会计角度出发，通过对人力资源价值进行分析,界定了人力资源价值的内涵，并在此基础上分析了人力资源价值的两种常见计量方法，指出其的优点以及不足之处，提出了更为合理的人力资源价值计量综合模式。

关键词：人力资源；人力资源价值；人力资源价值计量
Abstract

In the 21st century, as the most important resource in the development of economy, the human resource receives more and more attention. Therefore, human resource management should also become the key point in the enterprise strategic management. The key point of human resource management lies on the human resource valuation. Because of the special nature of human resource, the human resource intrinsic value is difficult to measure which cannot be confirmed and measured accurately, but extrapolated and judged. But the external value it creates can be confirmed and measured, which is similar to the value of the commodity displayed by the price. Fundamentally speaking, what we pay attention on is the benefits that the human resource brings to the organization, namely the value achievement.
From the accountant perspective of human resource value and by the analysis of the human resource value, this article has defined the connotation of human resource value, bases on which the thesis analyzes two common measure devices of the human resource value and points out their advantages and disadvantages, providing a more reasonable integrated mode.

Key Words：Human resource; Human resource value; Human resource value measurement

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