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以人力资源价值会计、人力资源价值评估为理论基础,从实践运用角度出发,选择重庆鼎讯通信公司作为案例,运用人力资源价值评估的货币性计量模型和非货币性计量方法,以该公司相关数据为依据,对其未来工资报酬折现、人力资产比率、人员结构等人力资源价值进行了评估、分析、对比,从而揭露出该公司在人力资源管理中存在的人力资源资产比例失调、人员结构不合理、员工离职率过高等问题,并给企业管理者提出调整其人力资源配置、人员结构等建议和措施。
Taking human resource value accounting and human resource value assessment as the theoretical basis, this paper chooses Chongqing Dingxun Communication Company as a case to apply the monetary measurement model and non-monetary measurement method of human resource value assessment to the company’s correlation Data, as the basis, we evaluate, analyze and compare the human resource value such as the discount of remuneration in the future, the ratio of human assets, and the structure of personnel so as to reveal the imbalance of human resource assets and the structure of personnel in the company’s human resources management Unreasonable, excessive turnover of employees and other issues, and to business managers to adjust their human resources allocation, personnel structure and other recommendations and measures.