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 首先揭示組織中人力資源群體對(duì)企業(yè)的真實(shí)貢獻(xiàn),然后再將群體價(jià)值以一定的規(guī)則分配給目標(biāo)評(píng)估群,從而確認(rèn)個(gè)人價(jià)值; ( 2 )分析人力資源的價(jià)值構(gòu)成,提出新的群體價(jià)值計(jì)量思路:采用歷史成本法計(jì)量群體當(dāng)期投入成本,并對(duì)李世聰教授提出的當(dāng)期實(shí)現(xiàn)價(jià)值理論從會(huì)計(jì)學(xué)角度進(jìn)行了修正,更為科學(xué)地確定了群體當(dāng)期新增貢獻(xiàn)價(jià)值,從而構(gòu)建了全新的人力資源群體價(jià)值計(jì)量模型; ( 3 )分析個(gè)人價(jià)值的影響因素及其關(guān)系,提出新的個(gè)人價(jià)值計(jì)量思路:運(yùn)用層次分析法獲得目標(biāo)評(píng)估群在群體當(dāng)期新增價(jià)值中的權(quán)重,確定高級(jí)人力資源當(dāng)期所創(chuàng)造的貢獻(xiàn)份額;基于崗位相對(duì)權(quán)重和個(gè)人崗位績(jī)效評(píng)估值這兩個(gè)關(guān)鍵指標(biāo),將層次分析法和關(guān)聯(lián)矩陣法結(jié)合起來(lái),計(jì)算個(gè)人貢獻(xiàn)價(jià)值系數(shù),確定某個(gè)體在目標(biāo)評(píng)估群中的權(quán)重,從而構(gòu)建了全新的人力資源個(gè)人價(jià)值計(jì)量模型; ( 4 )選取了一家人力資本含量較高的it公司,將所構(gòu)建的理論模型在該公司進(jìn)行了實(shí)證檢驗(yàn),驗(yàn)證了模型體系在實(shí)務(wù)中的科學(xué)性與可操作性,從而在一定程度上豐富了人力資源價(jià)值計(jì)量理論,推動(dòng)了人力資源會(huì)計(jì)與現(xiàn)行會(huì)計(jì)核算體系的接軌。