【作者】 田盈； 蒲勇健；

【Author】 Tian Ying,Pu yong-jian (1. College of Business Administration, Chongqing University,Chongqing 400044,China2. Dept. of Mathematic and Computer Science, Chongqing Normal University, Chongqing 400047,China)

【机构】 重庆大学工商管理学院；

【摘要】 人力资源价值的计量是一个长期困扰会计界的难题。传统的人力资源价值计量方法一般采用对未来收益进行折现的方法来计量,但是这些方法未能考虑人力资源使用过程中存在的不确定因素;而这些不确定因素会带来风险和机遇,从而改变人力资源的价值。因此,传统的计量方法常常低估了人力资源的真正价值。本文应用实物期权的理论与方法,讨论了人力资源的实物期权特点,建立了基于实物期权理论的人力资源价值计量模型。该方法矫正了传统计量方法所固有的一些缺陷。最后,通过算例说明了该方法有效可行。更多还原

【Abstract】 The measure of Human Resource Value is a problem disturbed accountancy. Traditional measuring methods commonly measure the value by discounting the future payment. But these methods don’t take account into the uncertainty on employ, which produces risky and opportunity so as to change the Human Resource Value. So traditional methods often undervalue the real value of human resource. In this paper, based on the Real Option Pricing Theory, the characteristic of Human Resource Value is discussed and the model for measuring Human Resource Value is set up. This method remedies some of the deficiencies inherent in traditional methods. Finally the sample illuminates the validity and feasibility of this method.更多还原