对人力资源会计确认和计量问题的探讨
대인력자원회계학인화계량문제적탐토
The Discussion of Affirm and Measurement of Human Resource
  • 万方数据
    铜陵学院学报 동릉학원학보
    JOURNAL OF TONGLING COLLEGE
    2013年 6期 62-64 ,共3页

    孙翠翠%郑继辉

    손취취%정계휘

    人力资源会计%确认%计量 人力資源會計%確認%計量
    인력자원회계%학인%계량
    human resource accounting%affirm%measurement
    人力资源理应作为组织的一项资产，在劳动合同规定的时间内，人力资源的产权归企业所有。以列夫和施瓦兹的未来工资报酬折现模型为基础，结合弗兰霍尔兹的随机报酬模型，提出新的人力资源价值计量模型。
    인력자원리응작위조직적일항자산，재노동합동규정적시간내，인력자원적산권귀기업소유。이렬부화시와자적미래공자보수절현모형위기출，결합불란곽이자적수궤보수모형，제출신적인력자원개치계량모형。
    This paper holds the view that human resource can and should be recognized as an asset of organization. Within the fixed time regulated by labor contract, the property of human resource is owned by enterprise. Based on the Lev and Schwartz's future pay dis-count model and combined with Framholtz's stochastic compensation model, we put forward a new human resources value measurement model.
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