在以上关于人力资源价值计量的模式研究的综述中我们还可以发现在人力资源会计发展的30多年来，国内外多数学者主张采用货币计价和非货币计价相结合的方式计量人力资源价值，利用模糊集合论计量非货币计量内容。那就是人力资本具有典型的复杂性特性：（1）人力资本具有开放性特征。表现在人力资本与环境持续的物质、能量、信息交换。人力资本的价值形成是一个持续的过程，交换的结果可能是人力资本增值，也可能损值，但这个过程不会停止。因此，以某一时点为计量点定价人力资本显然是机械的。（2）人力资本具有非线性特征。表现在人力资本价值体现的非恒长。除了人力资本固有价值存量的非线性变化，人力资本的价值体现随着环境不同和人力资本载体的状态起伏而变，有时可能有创造性的价值体现，有时有表现为不可名状的低价值。（3）人力资本具有不确定性特征，人力资本价值的发挥需要激励，这种激励可能是来自外界的非物质资本给予的合约激励，也可能是对自身目标追求的自我激励，甚至，激励也许是激发人力资本潜能的唯一原动力。（4）人力资本具有自主性特征。人力资本的所有权与其载体天然不可分，人力资本产权是不可强制的，否则，被强制的或者部分被强制的产权根本无法被集中到其他主体身上，只能造成人力资本产权的“关闭”、“残缺”甚至“荡然无存”。（5）人力资本具有统计性与整体性特征。笔者认为这是解决人力资本定价问题最为重要的特征之一。单纯直接计量某类或某单位人力资本的价值是非常勉强的，对于人力资本这样的复杂系统，其整体行为不能简单地从局部的个别行为细节判断，系统的整体行为决不是所有局部行为的简单相加，必须从整体上去把握其趋势。如果能意识到人力资本的复杂性本质特征，以大量的社会统计数据为依据，建立人力资本价值计量的统计学模型，基于整体性的视觉，主次分离非人力资本因素的影响，将财富创造归纳与人力资本和包括非人力资本等在内的其他因素，利用社会统计数据和技术，渴望解决人力资本的定价问题。
In the measurement of human resource value model research survey we also can be found in the development of human resources accounting for more than 30 years, many domestic and foreign scholars advocate the use of currency and the currency valuation mode combining the measurement of human resource value, using fuzzy set theory measurement non monetary measurement.It is the human capital has the typical complexity characteristics: (1) human capital has the open characteristic.Expression in human capital and environment sustainable material, energy, information exchange.The value of human capital formation is a continuous process, the exchange may be the result of human capital value, may also be a loss of value, but the process will not stop.Therefore, to a certain point for measuring point pricing human capital is mechanical.(2) the human capital has the nonlinear characteristic.Performance in the human capital value of non constant length.In addition to the stock of human capital value inherent nonlinear change, human capital value in different environments and human capital as the carrier state and the ups and downs of variable, sometimes may have the creative value, sometimes is indescribable low value.(3) the human capital has the uncertainty characteristic, human capital value of play need incentives, the incentives may be from outside of the intangible capital grant contract incentive, may also be of their own goals to pursue self motivation, even, incentive may be to stimulate human capital potential only motive power.(4) human capital has own characteristics.Human capital ownership and its carrier gas can not be separated, the property right of human capital is not mandatory, otherwise, be forced or part of the property cannot be forced to concentrate on the other main body, can cause the human capital property rights "off", "incomplete" or even "all gone".(5) the human capital has the statistics and overall characteristics.The author thinks this is to solve the issue of manpower capital price is the most important feature of the.Simple direct measurement of any particular class or unit of the value of human capital is very reluctantly, for such a complex system of human capital, its overall behaviour cannot be simply from a local individual behavior details judgment, the overall system behavior is by no means all the local behavior of the simple addition, must grasp the trend from whole.If we can realize the complexity of essential characteristics of human capital, with a large number of social statistical data as the basis, establish the measure of the human capital value of the statistical model, based on overall visual, primary and secondary separation of non human capital factors, the creation of wealth induction with human capital and non human capital and other factors, using the social statistics and technology, eager to solve the pricing problem of the human capital.
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第1个回答 2012-12-19
We also can be found in the above review of research on human resources value measurement mode advocate the use of a combination of currency and non-currency denominated measuring the value of human resources in the development of human resources accounting for over 30 years, the majority of scholars at home and abroad, using fuzzy set theory measurement of the content of the non-monetary measurement. That is, human capital has a typical complex characteristics: (1) human capital with open characteristics. Performance in human capital and the environment continues to matter, energy, information exchange. The value of human capital formation is a continuous process, the results of the exchange may be the human capital appreciation, but also the possible loss of value, but the process does not stop. Therefore, the human capital to a certain point in time as the measurement point pricing obviously mechanical. (2) human capital has a non-linear characteristics. Performance reflected in the value of human capital, non-constant length. Nonlinear variation in addition to the intrinsic value of the stock of human capital, the value of the human capital embodied different and Human Capital carrier state and downs as the environment changes, and sometimes may have a value of creative, and sometimes indescribable low value. (3) human capital uncertainty characteristics, the play of the value of human capital need to stimulate this incentive may be from outside Intangible capital given contract incentives, may also be self-motivated pursuit of their own goals, even, the incentives may only the driving force to stimulate human capital potential. (4) human capital has own characteristics. Ownership of human capital and its carrier natural inseparable, human capital, property rights are not mandatory, otherwise, be mandatory or enforced property rights can not be concentrated to the other subjects who can only be caused by the Human Capital Property Rights "Close", "incomplete "or even" gone. " (5) Human Capital has the statistical integrated features. I believe that this is one of the most important characteristics to solve human capital pricing issues. Simple direct measurement of a class or the value of a unit of human capital is very reluctant, for complex systems such as human capital, its overall behavior can not simply judge the overall behavior of the system is by no means all the local behavior of simple individual behavioral details from local added to grasp the whole up trend. If you can be aware of the complex nature of human capital characteristics, social statistics, the statistical model of the human capital value measurement, based on a holistic vision, primary and secondary separation factors of non-human capital, wealth creation induction and human capital, and other factors, including non-human capital, including the use of social statistics and technology, and a desire to solve the problem of human capital pricing.
