关键词: 人力资源会计, 计量模型, 实现价值系数法, 层次分析法(AHP)

Abstract: The value of human resource is difficult to measure because human resource possesses the features of complexity and uncertainty.However,the accurate measurement of human resource value,especially the individu-al value is the key factor of whether human resource accounting can be brought into operation or not.The paper establishes a measure model of the coefficient method for realized value of human resource in current period based on the former production.And the practicability of the measure model is proved by a sample.

Key words: human resource accounting, measure model, coefficient method for realized value, Analytic Hierarchy Process(AHP)