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在经济高速发展的今天,人力资源作为企业的一项重要资源,早就引起经济学家的重视,但至今为止,会计学中的人力资源价值的计量问题仍没有得到很好的解决,本文以人力资源价值界定的价值模式为基础,借助平衡记分卡的思想对人力资源价值计量进行了初步的探讨,试图为人力资源价值计量找出一点新思路。
In today’s rapid economic development, human resources as an important resource of enterprises have long drawn the attention of economists. But so far, the measurement of human resource value in accounting has not been well solved. In this paper, Based on the value model defined by human resource value, this paper makes a preliminary discussion on the measurement of human resource value with the help of the balanced scorecard, attempting to find some new ideas for the measurement of human resource value.