To set a new index system of financial appraisal , some basic factors including operational purposes , subjective , the life cycle of enterprise , etc . , must be taken into consideration . the changes of these factors determine the expansion and withdraw of the system . moreover , to design the system framework , the following principles must be abided by : the principle of understandability , the principle of operationally , the principle of cost - benefits , etc . according to the above , we believe that the system framework of financial appraisal should take economic value added ( eva ) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system 论文的创新处主要体现在：吸收我国企业效绩评价指标体系和西方财务评价指标的精华，并在此基础上，构建适应新经济时期企业经营环境变化要求、分层次、多因素的企业经营业绩财务评价指标体系；提出几个很有创意的财务评价指标，诸如：知识与智力资产收益率、知识与智力资产贡献价值增长率、净资产创利率、负债收益率，相信必将对未来同类研究起到有益的借鉴作用。
After separation of human resource contribution value , the writer set up a series of value calculation models concerned with current groups , individuals , individual performance and distribution and future groups , individuals , a system of value calculation was established , six digit value was integrated 在分离出人力资源贡献价值的基础上,构建了人力资源当期群体、个体、个体绩效、个体分配以及未来群体、个体等系列价值计量模型,形成了一个价值计量体系,实现了六位价值一体化。
The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance . under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory , this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring , which not only adhere the traditional accounting principle , but also combine qualitative analysis with quantitative analysis . in detail , it is organized as follows : ( 1 ) according to some defects of the available value measuring models , this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis , and establishes the new measuring basis that contain human resource the present period input cost and realized value , and defines the high - grade human resource as the target evaluation group of individual value measuring , as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value , and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost , and rectifies the present period realization value theory of li - shicong professor from accounting angle , and obtains more scientifically the group present period new contribution value , as the basis for structuring the new measuring 首先揭示组织中人力资源群体对企业的真实贡献,然后再将群体价值以一定的规则分配给目标评估群,从而确认个人价值; ( 2 )分析人力资源的价值构成,提出新的群体价值计量思路:采用历史成本法计量群体当期投入成本,并对李世聪教授提出的当期实现价值理论从会计学角度进行了修正,更为科学地确定了群体当期新增贡献价值,从而构建了全新的人力资源群体价值计量模型; ( 3 )分析个人价值的影响因素及其关系,提出新的个人价值计量思路:运用层次分析法获得目标评估群在群体当期新增价值中的权重,确定高级人力资源当期所创造的贡献份额;基于岗位相对权重和个人岗位绩效评估值这两个关键指标,将层次分析法和关联矩阵法结合起来,计算个人贡献价值系数,确定某个体在目标评估群中的权重,从而构建了全新的人力资源个人价值计量模型; ( 4 )选取了一家人力资本含量较高的it公司,将所构建的理论模型在该公司进行了实证检验,验证了模型体系在实务中的科学性与可操作性,从而在一定程度上丰富了人力资源价值计量理论,推动了人力资源会计与现行会计核算体系的接轨。
