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1、对人力资源会计计量方法的探讨（Discussiononmeasurementmethodofhumanresourceaccounting）DiscussiononmeasurementmethodofhumanresourceaccountingDiscussiononmeasurementmethodsofhumanresourceaccounting2008-12-2015:15:57Abstractabstractintheeraofknowledgeeconomy,peopleasaresourcehavebeenpaidmor
2、eandmoreattentionto,andtheimportanceofhumanresourceaccountinghasalsocomeoutseveraltimes.Scholarsathomeandabroadgenerallybelievethathumanresourcesaccountinghasnotyetbeenwidelyused,thecruxoftheproblemliesinthedifficultiesofmeasuringhumanresources".Thispapersummarizesthemeas
3、urementmethodsofhumanresourceaccounting,analyzesthereasonsforthedifficultiesinmeasuringhumanresources,andproposesthatdifferentmeasurementmodelsshouldbeadoptedfordifferenttypesofhumanresources.Humanresourceaccountingisameasureofhumanresources,accountingproceduresandmethods
4、toprovideinformationonhumanresources,isanewfieldofaccounting,whichintheearly60s,isinthecenterofhumancapital"concept"basedonthe.Fromitsprocessofemergenceanddevelopment,anddidnotliketheotheraccountingasitappearedquicklybyextension,untiltodayhasnotbeenwidelyused,itscausesare
5、notmeasurable.Nevertheless,peoplehavenotstoppedexploringit.Thepurposeofthisarticleisalsohere.I.measurementmethodsofhumanresourceaccounting"Countingasaplan,thetotalcostforthemeeting",therefore,theprocessofaccountingistomeasure.Theaccountingmeasurementandmainlythroughtheamo
6、untallocatedtospecificmatters,thenatureorthenatureofcontactwithcertainamounttoreflecttheitemsoritems,andthenthroughacertainbodyrepresentation(suchasfinancialstatementsandfinancialinformation)torepresenttheobject(suchasthefinancialpositionandoperatingresultsofthenatureorth
7、enatureofcontact).Therefore,accountingmeasurementisofgreatimportancetoaccounting.Differentunderstandingofthescopeofhumanresourcesundertheassets,theaccountingofhumanresourcestwokindsoftypicalmethodsinmeasurementofhumanassets:oneisthehumanresourcecostaccounting,humanresourc
8、evalueaccountingistwo.Thefollowingtwobranchesareintroducedseparately.(I)humanresourcecostaccount
