%0 Journal Article %T Based on the Evaluation of Human Resources in Enterprise¡¯s Practice %A ZHENG Yu-ying %J Journal of Chongqing Normal University %D 2012 %I Chongqing Normal University %X Value appraisal of human resource in human resources accounting research field at the stage of exploration, so its research progress is slow, because the human resources value than other assets are more difficult to identify factors that affect, only grasp these factors of human resource value influence, can get more accurate assessment of the results. Based on the value of human resource accounting, human resource value assessment theory, from the practical perspective, the choice of Chongqing tripod communications company as a case, the use of human resources value assessment of the monetary measurement model and non monetary measurement methods, to the related data, the future wages reward discounting, human assets ratio of the value of human resources, personnel structure were assessed, analysis, comparison, thereby exposing out of the company in human resources management in the existing human resources assets ratio imbalance, the unreasonable personnel structure, employee turnover rate is too high, and give the enterprise management put forward to adjust the allocation of human resources, personnel structure and human resources management suggestions and measures. %K human resource value accounting %K measurement of human resource value %K human resource value evaluation %U http://journal.cqnu.edu.cn/1206/pdf/120624.pdf