摘要
劳动者权益会计是人力资源会计新模式 ,为维护劳动者权益 ,必须合理计量人力资产价值。人力资产价值有自己独特的特点 ,应通过市场交易确定 ,决定权属于人力资源供需双方。人力资产价值的计价基准不是企业取得人力资产的耗费 ,而是人力资源供需双方各自对人力资源未来所能创造价值的评估均衡值。人力资产价值的确定与工资的确定有相似之处 ,在理想市场经济条件下 。
Labor equities accounting is the n ew model of human resource accounting.In order to protect labor's equities, huma n assets value must be measured reasonably. Human assets value has its distincti ve characteristic,its measurement is determined by the market exchange, the dema nd and supply sides of human resource. The measurement standard isn't the co st on the human assets by the enterprise, but the appraised average of value to be created by human resources, it is also based on the evalu ation of the demand and supply sides. The value of human resource asset is simil ar to salary with which it has fixed proportion relation in an ideal market econ omy.
出处
《青岛化工学院学报（社会科学版）》
2001年第3期53-55,共3页
Journal of Qingdao Institute of Chemical Technology(Social Sciences Edition)
