人力资源价值是人力资源会计的关键,通过人力资源价值的合理计量可以反映现有人力资源的质量状况,为人力资源的投资决策、收益分析提供重要的依据。本文对近年国内学者在该领域研究进行汇集整理,分析了当期价值理论、改进的随机报酬法、调整后的完全价值法、博弈模型、期权估价模型等方法,并对其进行了总结与简要评述。 The value of human resource is the key to human resource accounting. By reasonably measuring the value of human resource, it can reflect the existing quality of human resource and provide an important basis for the investment decision and benefit analysis of human resource. This article summarizes and summarizes the researches on domestic scholars in recent years, and analyzes the current value theory, the improved random reward method, the adjusted value-at-all method, the game model and the option valuation model. .