Research on Human Capital Measurement in Human Resource Accounting 

Xuan XIE 

Logistics Division, Hunan City University, Yiyang, 413000, CHINA 

Abstract: With the continuous development of human resource accounting, human capital measurement in human resource accounting has been paid more and more attention. Scarce human resource is human capital. Therefore, in the measurement of human resource accounting, only those who have the conditions of human resources can be identified as human capital. This paper mainly introduces the measurement model of human capital cost and the measurement model of human capital value. Hope to make some contribution to the measurement of human capital.

Keywords: Human resources; Accounting; Human capital; Measurement