【摘要】 在人力资源的管理实践中,人力资源的价值如何体现和衡量问题一直困扰着各类组织的管理者。这个问题不解决,就无法扭转我国人力资本实际转化率低这一现实状况,也无法走出“人口大国,人才小国”的怪圈。本文主要对人力资源价值的形成、测评、表现形式和会计核算进行研究,以提高组织的整体人力资源价值量,促进组织的可持续发展。更多还原

【Abstract】 In the practice of human resources management,the question of how does the value of human resources in-carnate and how to measure the value have puzzled manages of various organizations.Only when this question be properly answered,can the human resources capitalized rate be increased in China,and the problem of"a big country in population and a small country in tal ented people"be solved.This paper makes a research on the formation,estimation,manifesta-tion,and the accounting measurement of human resources,so as to increase the overall quantity of value of human re-sources in organizations,and promote the sustainable development of them.更多还原