摘要
人力资源的价值计量一直是人力资源会计的一大难题,而要进行人力资源的价值计量又必须从理论上解决复杂劳动还原为简单劳动的问题。按照马克思主义的价值形成理论,复杂劳动是倍加的简单劳动,可以采用因素分析法和复杂系数法进行还原,进而解决复杂劳动价值量的实现问题。
The valuation measuring of human resources remains a difficult problem in accounting human resources, and the preconditions to solve it is to transform complex labor into simple one. As for the transformation, we can employ the methods of factors analysis and complex coefficient to restore it in line with Marxist theory of forming value, i.e. complex labor is equal to multiples of simple labor, and further solve the measuring problems.
出处
《学术交流》
北大核心
2003年第9期67-70,共4页
Academic Exchange
关键词
1人力资源价值计量
复杂劳动
简单劳动
valuation measuring of human resources, complex labor, simple labor
